Section 5 in Authority for Advance Rulings (Procedure) Rules, 2003
5. Power to remove difficulty.-
If any difficulty arises in giving effect to any order of the Authority, the Authority may, within a period of six months of passing of such order on its own motion or on an application made by the applicant or the Commissioner, which is not inconsistent with the provisions of the said Customs Act or Central Excise Act or rules made thereunder, remove difficulties.
