https://www.taxtmi.com/acts?id=39289 An applicant cannot ordinarily urge or be heard on a question outside an advance ruling application without the Authority's leave. The Authority may nevertheless consider other necessary aspects while deciding the stated question. It may also permit amendment of the question on the applicant's petition in appropriate cases. en-us Tue, 05 Jan 2021 11:56:34 +0530 Thu, 23 Jul 2026 18:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39289 An applicant cannot ordinarily urge or be heard on a question outside an advance ruling application without the Authority's leave. The Authority may nevertheless consider other necessary aspects while deciding the stated question. It may also permit amendment of the question on the applicant's petition in appropriate cases. Act-Rules Customs Tue, 05 Jan 2021 11:56:34 +0530 https://www.taxtmi.com/acts?id=39289