Customs Authority for Advance Rulings Regulations, 2021

Regulation 16. Authorisation to be filed

(1) An authorised representative appearing for the applicant or the Principal Commissioner or Commissioner, as the case may be, shall, before the commencement of the hearing, file before the Secretary, a document authorising him to appear for the said applicant or the Principal Commissioner or Commissioner.

^{[helldod1omit}[(2) Every such authorised representative appearing shall notify to the Secretary the address of his office, before the commencement of the hearing.]^helldod]

(3) Any change of an authorised representative shall be intimated by the concerned party to the Secretary as well as to the other party to the application.

(4) No person other than an applicant or the concerned Principal Commissioner or Commissioner or their authorised representative, shall be heard in person save by special leave of the Authority.

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