Customs Act, 1969

CHAPTER-XX

SETTLEMENT OF CASES

From: 2023-08-01 - To: 0000-00-00 1[212B. Advance Ruling.- (1) An applicant desirous of Advance Ruling may make an application in such form and in such manner as may be prescribed under the rules, stating any of the questions as contained in sub-section (2) hereinafter on which the Advance Ruling is sought. (2) The question on which advance ruling is sought shall be in respect of, (i) classification of goods under the first schedule to this Act; (ii) determination of origin of the goods under the rules of origin notified for bilateral and multilateral agreements; or (iii) 2[Omitted] (iv) any other matter as the Board may specify by notification in the official Gazette. (3) The proceedings for issuance of advance ruling shall be completed within ninety days. (4) The Ruling issued under sub-section (1) shall be binding on the…