Section 8

The Controller may, on his discretion or on application of a person to whom a ruling applies, at any time, modify or withdraw a ruling by notifying the person to whom the ruling applies in such manner as the Controller may determine of the modification or withdrawal and the reasons therefor.

(2!

Subject to sub-regulations (3) and (4), a ruling is modified or withdrawn from the date specified in the notice of modification or withdrawaC as the case maybe.

!3)

The Controller may, on the application of a person to whom a ruling applies, postpone the date the ruling is modified or withdrawn to such later date as the Controller may determine, if that person shows that

The Controller may postpone the date the ruling is modified or withdrawn to such later date as he may determine notwithstanding that no application has been made under sub-regulation (3).

(5}

If the Controller withdraws a ruling, the ruling shall not apply in relation to any goods, the subject-matter of the ruling, which are imported or manufactured locally, on or after the date of the withdrawal.

(6} If

{a}

the Controller withdraws a ruling made pursuant to application by a person under regulation 1; and

{b) the person to whom the ruling applies has not acted in accordance with any condition applicable to the ruling, the ruling shall cease to apply to that person in relation to any goods, the subject-matter of the ruling, which are imported or manufactured locally before the date of the withdrawal.

If the Controller modifies a ruling, the modified ruling shall apply in relation to any goods, the subject-matter of the modified ruling, which are imported or manufactured locally, on or after the date of the modification.

(8} If-

{a}

the Controller modifies a ruling made pursuant to an application by a person under sub-regulation 1; and

{b)

the person to whom the original ruling applies has not acted in accordance with any condition applicable to the original ruling, the modified ruling shall apply to that person in relation to any goods, the subject-matter of the modified ruling, which are imported or manufactured locally, before the date of modification.

The Controller may modify or withdraw a ruling if

{a)

the ruling is based on an error of fact;

{b)

there is a change in the circumstances after the ruling was made;

{c)

any information provided by the applicant in support of his application for the ruling is false, inaccurate or misleading;