https://www.taxtmi.com/acts?id=1002 Advance rulings under customs law may be declared void ab initio if obtained by fraud or misrepresentation of facts, whether found on a customs representation or otherwise. The ruling is then treated as never having been made, and the Act applies to the applicant accordingly. A copy of the voiding order must be sent to the applicant and the customs authority. For recovery of duty affected by the ruling, the period between the ruling and the voiding order is excluded from limitation. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 18 Jun 2026 12:30:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1002 Advance rulings under customs law may be declared void ab initio if obtained by fraud or misrepresentation of facts, whether found on a customs representation or otherwise. The ruling is then treated as never having been made, and the Act applies to the applicant accordingly. A copy of the voiding order must be sent to the applicant and the customs authority. For recovery of duty affected by the ruling, the period between the ruling and the voiding order is excluded from limitation. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1002