https://www.taxtmi.com/acts?id=39292 The Authority must provide a hearing to the applicant or authorised representative when rejection is proposed or the applicant seeks to be heard, and may hear the Principal Commissioner or Commissioner if necessary before issuing an advance ruling; it may adjourn hearings on appropriate conditions, call any person to depose or produce documents necessary for decision-making, and refer important questions of law to a Central Government law officer including the Attorney-General or Solicitor-General for an opinion under the extant procedure. en-us Tue, 05 Jan 2021 11:59:23 +0530 Tue, 05 Jan 2021 11:59:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39292 The Authority must provide a hearing to the applicant or authorised representative when rejection is proposed or the applicant seeks to be heard, and may hear the Principal Commissioner or Commissioner if necessary before issuing an advance ruling; it may adjourn hearings on appropriate conditions, call any person to depose or produce documents necessary for decision-making, and refer important questions of law to a Central Government law officer including the Attorney-General or Solicitor-General for an opinion under the extant procedure. Act-Rules Customs Tue, 05 Jan 2021 11:59:23 +0530 https://www.taxtmi.com/acts?id=39292