https://www.taxtmi.com/caselaws?id=303634 Regulation 21 of the Customs Authority for Advance Rulings Regulations, 2021 permits modification of an advance ruling only where the Authority is satisfied that the ruling was pronounced under a mistake of law or fact. The provision is confined to modification and does not create a general power of review. In the Echo devices classification matter, the earlier ruling was a speaking order based on the relevant facts and law, and no mistake of law or fact was shown on the record. The modification petition was therefore not maintainable and was rejected, leaving the advance ruling undisturbed. en-us Tue, 24 Aug 2021 00:00:00 +0530 Tue, 02 Aug 2022 20:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303634 Regulation 21 of the Customs Authority for Advance Rulings Regulations, 2021 permits modification of an advance ruling only where the Authority is satisfied that the ruling was pronounced under a mistake of law or fact. The provision is confined to modification and does not create a general power of review. In the Echo devices classification matter, the earlier ruling was a speaking order based on the relevant facts and law, and no mistake of law or fact was shown on the record. The modification petition was therefore not maintainable and was rejected, leaving the advance ruling undisturbed. Case-Laws Customs Tue, 24 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303634