Regulation 4 - Powers of Authority - Customs Authority for Advance Rulings Regulations, 2021
Extract
..... ade by the applicant or the Principal Commissioner or Commissioner, within a period of one month of noticing the difficulty, by appropriate order remove such difficulty, and pass such other order as it considers just and necessary in the circumstance .....
..... lication. (5) The Authority shall have all the powers of a civil court in regard to the following matters, namely :- (i) discovery and inspection; (ii) enforcing the attendance of any person and examining him on oath; (iii) issuing commissions; and ( .....