https://www.taxtmi.com/acts?id=39299 Inspection of records in proceedings before the Customs Authority for Advance Rulings may be permitted to the applicant, the Principal Commissioner, the Commissioner, or an authorised representative on written request to the Secretary. Only documents relied upon in the proceedings may be inspected. Inspection must be conducted in the presence of an Authority officer; notes may be taken, but copies of documents are not permitted. en-us Tue, 05 Jan 2021 12:03:09 +0530 Fri, 24 Jul 2026 10:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39299 Inspection of records in proceedings before the Customs Authority for Advance Rulings may be permitted to the applicant, the Principal Commissioner, the Commissioner, or an authorised representative on written request to the Secretary. Only documents relied upon in the proceedings may be inspected. Inspection must be conducted in the presence of an Authority officer; notes may be taken, but copies of documents are not permitted. Act-Rules Customs Tue, 05 Jan 2021 12:03:09 +0530 https://www.taxtmi.com/acts?id=39299