https://www.taxtmi.com/notifications?id=134974 The regulations prescribe the procedural regime for customs advance rulings: CAAR jurisdiction (Delhi/Mumbai) and application requirements (Form CAAR-1, fee, signatures, quadruplicate filing), Secretary's administrative duties (receipt, scrutiny, record custody, notices, certified copies), and the Authority's powers (hearings, civil court powers, expert enquiries, reopening and correction of rulings). They set timelines for scrutiny and comments from Principal Commissioner/Commissioner, hearing conduct including ex parte disposal and restoration, amendment and rectification procedures, voidance for fraud, publication of rulings, and appeal mechanisms via CAAR-2 and CAAR-3. en-us Mon, 04 Jan 2021 00:00:00 +0530 Tue, 05 Jan 2021 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134974 The regulations prescribe the procedural regime for customs advance rulings: CAAR jurisdiction (Delhi/Mumbai) and application requirements (Form CAAR-1, fee, signatures, quadruplicate filing), Secretary's administrative duties (receipt, scrutiny, record custody, notices, certified copies), and the Authority's powers (hearings, civil court powers, expert enquiries, reopening and correction of rulings). They set timelines for scrutiny and comments from Principal Commissioner/Commissioner, hearing conduct including ex parte disposal and restoration, amendment and rectification procedures, voidance for fraud, publication of rulings, and appeal mechanisms via CAAR-2 and CAAR-3. Notifications Customs Mon, 04 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134974