https://www.taxtmi.com/acts?id=39292 Hearing of advance ruling applications requires the Authority to hear the applicant or authorised representative where rejection is proposed or an opportunity of hearing is requested. The Authority may hear customs representatives where necessary, require evidence or documents, seek an opinion from a Central Government law officer on an important legal question, and adjourn the hearing on appropriate conditions. en-us Tue, 05 Jan 2021 11:59:23 +0530 Fri, 24 Jul 2026 10:43:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39292 Hearing of advance ruling applications requires the Authority to hear the applicant or authorised representative where rejection is proposed or an opportunity of hearing is requested. The Authority may hear customs representatives where necessary, require evidence or documents, seek an opinion from a Central Government law officer on an important legal question, and adjourn the hearing on appropriate conditions. Act-Rules Customs Tue, 05 Jan 2021 11:59:23 +0530 https://www.taxtmi.com/acts?id=39292