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Customs Rules
Customs (Advance Rulings) Rules, 2002

Body 4. Certification of copies of the advance rulings pronounced by the Authority (Rescinded by NOTIFICATION No. 02/2021-Customs (N.T.)

A copy of the advance ruling pronounced by the Authority for Advance Rulings and duly signed by the Members to be sent to each of the applicant and to the Principal Commissioner or Commissioner, as the case may be of Customs under sub-section (7) of section 28-I of the Act, shall be certified to be true copy of its original by the Principal Commissioner or Commissioner, as the case may be, Authority for Advance Rulings, or any other officer duly authorized by the Principal Commissioner or Commissioner, as the case may be, Authority for Advance Rulings, as the case may be .