Customs Authority for Advance Rulings Regulations, 2021

Regulation 9. Appeal against advance ruling

The Principal Commissioner or Commissioner ¹[is] ^[helldodold[of shall be]^helldod] authorised to file appeal against the advance ruling in terms of sub-section (1) of section 28KA.

1. Substituted Vide Notification No. 63/2022 -Customs (N.T.) Dated 20.07.2022