https://www.taxtmi.com/acts?id=39295 The Authority may modify an order or advance ruling, suo motu or on a petition by the applicant, Principal Commissioner, or Commissioner, where it is satisfied that the order or ruling was pronounced under a mistake of law or fact. This power may be exercised before pronouncement of the ruling or, after pronouncement, before it has been given effect to. The applicant and the concerned Principal Commissioner or Commissioner must receive a reasonable opportunity of being heard before modification. en-us Tue, 05 Jan 2021 12:01:20 +0530 Fri, 24 Jul 2026 10:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39295 The Authority may modify an order or advance ruling, suo motu or on a petition by the applicant, Principal Commissioner, or Commissioner, where it is satisfied that the order or ruling was pronounced under a mistake of law or fact. This power may be exercised before pronouncement of the ruling or, after pronouncement, before it has been given effect to. The applicant and the concerned Principal Commissioner or Commissioner must receive a reasonable opportunity of being heard before modification. Act-Rules Customs Tue, 05 Jan 2021 12:01:20 +0530 https://www.taxtmi.com/acts?id=39295