https://www.taxtmi.com/acts?id=39296 Mistakes apparent from the record in an advance ruling may be rectified by amendment before the ruling has been given effect to. The Authority may initiate rectification on its own motion or upon notice from the applicant, Principal Commissioner, or Commissioner, after providing the applicant and the Principal Commissioner or Commissioner a reasonable opportunity of hearing. en-us Tue, 05 Jan 2021 12:01:40 +0530 Fri, 24 Jul 2026 10:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39296 Mistakes apparent from the record in an advance ruling may be rectified by amendment before the ruling has been given effect to. The Authority may initiate rectification on its own motion or upon notice from the applicant, Principal Commissioner, or Commissioner, after providing the applicant and the Principal Commissioner or Commissioner a reasonable opportunity of hearing. Act-Rules Customs Tue, 05 Jan 2021 12:01:40 +0530 https://www.taxtmi.com/acts?id=39296