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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 .....

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Regulation 4 - Powers of Authority - Customs Authority for Advance Rulings Regulations, 2021

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..... 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 ( .....

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Regulation 4 - Powers of Authority - Customs Authority for Advance Rulings Regulations, 2021

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