https://www.taxtmi.com/acts?id=39278 The Customs Authority for Advance Rulings may hear and determine applications and petitions, remove difficulties in giving effect to an order or advance ruling, and reopen hearings before pronouncement for sufficient cause. It may direct examination of records, technical, scientific or market enquiries, expert reports and further investigation for effective disposal of an application. The Authority has civil court powers for discovery and inspection, enforcing attendance and examination on oath, issuing commissions, and compelling production of books of account and other records. en-us Tue, 05 Jan 2021 11:46:58 +0530 Thu, 23 Jul 2026 17:12:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39278 The Customs Authority for Advance Rulings may hear and determine applications and petitions, remove difficulties in giving effect to an order or advance ruling, and reopen hearings before pronouncement for sufficient cause. It may direct examination of records, technical, scientific or market enquiries, expert reports and further investigation for effective disposal of an application. The Authority has civil court powers for discovery and inspection, enforcing attendance and examination on oath, issuing commissions, and compelling production of books of account and other records. Act-Rules Customs Tue, 05 Jan 2021 11:46:58 +0530 https://www.taxtmi.com/acts?id=39278