Section 22 in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005
22. Inspection of records.
(1)The applicant or the Commissioner or his authorized representative may be allowed to inspect the records of an application/petition on making a written request to the Secretary subject to the condition that only those documents shall be made available for inspection that are relied upon in the proceedings before the Authority.(2)Inspection shall be allowed only in the presence of an officer of the Authority and taking of notes and not copies of the documents shall be permitted.
