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Regulation 26 - Declaration of advance ruling to be void in certain circumstances - Customs Authority for Advance Rulings Regulations, 2021

Extract

..... 26. Declaration of advance ruling to be void in certain circumstances. - (1) Where it is brought to the notice of the Authority on a representation made by the Principal Commissioner or Commissioner concerned or otherwise that an advance ruling pronounced by it has been obtained by the applicant by fraud or misrepresentation of facts, the matter shall be examined by the Authority and any such representation shall be supported by an affidavit duly attested and accompanied with attested copies of .....

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Regulation 26 - Declaration of advance ruling to be void in certain circumstances - Customs Authority for Advance Rulings Regulations, 2021

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