Regulation 18 - Hearing of application - Customs Authority for Advance Rulings Regulations, 2021
Extract
..... 18. Hearing of application. - (1) On the day fixed for hearing or any other day to which the case is adjourned, the Authority shall hear the applicant or his authorised representative in cases where it is proposed to reject the application or where t .....
..... to a law officer of the Central Government including the Attorney-General and Solicitor General to furnish his opinion to the Authority in the matter, as per the extant procedure in this regard. (4) The Authority may, on such conditions as the circu .....