4. Certification of copies of the advance rulings pronounced by the Authority. – 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 1[Principal Commissioner of Customs or Commissioner of Customs, as the case may be] under sub-section (7) of section 28-I of the Act, shall be certified to be true copy of its original by the 1[Principal Commissioner or Commissioner as the case may be], Authority for Advance Rulings, or any other officer duly authorized by the 1[Principal Commissioner or Commissioner as the case may be], Authority for Advance Rulings, as the case may be.
Notes:-
1. Substituted vide Not. 56/2014 – Dated 6/8/2014