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    <title>Appeal against advance ruling</title>
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    <description>Appeal against an advance ruling may be filed under sub-section (1) of section 28KA by the Principal Commissioner or Commissioner. Regulation 9 of the Customs Authority for Advance Rulings Regulations, 2021 authorises these designated customs officers to initiate the appeal. The wording concerning the authorised officer was amended with effect from 25 July 2022.</description>
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      <description>Appeal against an advance ruling may be filed under sub-section (1) of section 28KA by the Principal Commissioner or Commissioner. Regulation 9 of the Customs Authority for Advance Rulings Regulations, 2021 authorises these designated customs officers to initiate the appeal. The wording concerning the authorised officer was amended with effect from 25 July 2022.</description>
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