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    <title>Appeal to the Appellate Authority for Advance Rulings</title>
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    <description>Prescribes Form CAAR-2 content for appealing an advance customs ruling: identification of the impugned ruling and communication date; full appellant and authorised representative particulars; concise facts and explicit grounds of appeal; designation of the jurisdictional Commissioner; an indexed list of attachments and fee particulars. The form&#039;s prayer seeks setting aside or modification of the ruling, a personal hearing, and other appropriate orders. A verification clause requires a signed declaration of correctness and competence to file the appeal.</description>
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      <description>Prescribes Form CAAR-2 content for appealing an advance customs ruling: identification of the impugned ruling and communication date; full appellant and authorised representative particulars; concise facts and explicit grounds of appeal; designation of the jurisdictional Commissioner; an indexed list of attachments and fee particulars. The form&#039;s prayer seeks setting aside or modification of the ruling, a personal hearing, and other appropriate orders. A verification clause requires a signed declaration of correctness and competence to file the appeal.</description>
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      <law>Customs</law>
      <pubDate>Tue, 05 Jan 2021 12:14:00 +0530</pubDate>
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