Section 18 in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005
18. Modification of the order/advance ruling.
- The Authority may suo motu or on a petition by the applicant or the Commissioner, but before pronouncement of an advance ruling or before an advance ruling pronounced has been given effect to, on being satisfied that an order/advance ruling was pronounced under mistake of law of fact, modify such order/advance ruling in such respects as it considers appropriate, after allowing the applicant and the Commissioner a reasonable opportunity of being heard.
