Customs Authority for Advance Rulings Regulations, 2021

Regulation 11. Signing of notices, etc

(1) Every requisition, direction, letter, authorisation, or notice to be issued on behalf of the Authority, shall be signed by the Secretary or by any other officer authorised by him.

(2) Nothing contained in ¹[sub-regulation (1)] ^[helldodold[sub rule (1)]^helldod] shall apply to any direction which the Authority may issue to an applicant or a Principal Commissioner or Commissioner or an authorised representative present during the course of the hearing.

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