https://www.taxtmi.com/acts?id=39282 Advance-ruling applications are scrutinised for defects, which applicants must rectify within the time granted; receipt is effective on resubmission after correction. Defect-free applications receive a serial number and are forwarded to the concerned customs commissioner for records and comments. The Authority considers admission or rejection, giving notice and a hearing opportunity where rejection is prima facie proposed. Following allowance, the applicant may seek a hearing before pronouncement of the advance ruling. Hearings may be held physically or through another medium, and rulings or orders are communicated to the parties. en-us Tue, 05 Jan 2021 11:53:37 +0530 Thu, 23 Jul 2026 17:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39282 Advance-ruling applications are scrutinised for defects, which applicants must rectify within the time granted; receipt is effective on resubmission after correction. Defect-free applications receive a serial number and are forwarded to the concerned customs commissioner for records and comments. The Authority considers admission or rejection, giving notice and a hearing opportunity where rejection is prima facie proposed. Following allowance, the applicant may seek a hearing before pronouncement of the advance ruling. Hearings may be held physically or through another medium, and rulings or orders are communicated to the parties. Act-Rules Customs Tue, 05 Jan 2021 11:53:37 +0530 https://www.taxtmi.com/acts?id=39282