https://www.taxtmi.com/manuals?id=7526 The statutory scheme enables issuance of written advance rulings on customs questions-classification, duty affecting notifications, valuation principles, tax/duty notifications applicability, and origin-by a designated Customs Authority; applications must be filed in prescribed form with fee, examined and either allowed or rejected with reasons, and allowed rulings must be pronounced in writing within three months. Rulings bind the applicant and the relevant customs authorities unless law or facts change; rulings can be voided for fraud or misrepresentation and are subject to appeal to the Appellate Authority, which exercises civil court powers. en-us Fri, 21 Feb 2025 13:06:49 +0530 Fri, 21 Feb 2025 13:06:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7526 The statutory scheme enables issuance of written advance rulings on customs questions-classification, duty affecting notifications, valuation principles, tax/duty notifications applicability, and origin-by a designated Customs Authority; applications must be filed in prescribed form with fee, examined and either allowed or rejected with reasons, and allowed rulings must be pronounced in writing within three months. Rulings bind the applicant and the relevant customs authorities unless law or facts change; rulings can be voided for fraud or misrepresentation and are subject to appeal to the Appellate Authority, which exercises civil court powers. Manuals Customs Fri, 21 Feb 2025 13:06:49 +0530 https://www.taxtmi.com/manuals?id=7526