Customs Authority for Advance Rulings Regulations, 2021

¹[Regulation 12. Mode of service of notices, etc

The service of notices or documents required to be served on the parties to the application or petition and in the case of a Principal Commissioner or Commissioner may be served as per the provisions of the Act.]

^[helldodold[Regulation 12. Mode of service of notices, etc. - (1) The service of every notice or other document required to be served on or delivered to, any person in compliance with the orders of the Authority shall be in the manner specified in these regulations.

(2) The service of notice or document shall be made by hand delivery or by registered post with acknowledgement due or by speed post or by courier service or by any other means of transmission of documents including e-mail or fax.

(3) Notices or documents required to be served on the parties to the application or petition shall be deemed to have been served, if delivered at the address indicated in the application or petition and in the case of a Principal Commissioner or Commissioner, at the office of the Principal Commissioner or Commissioner concerned.]^helldod]

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