{"id":1524,"date":"2021-01-21T09:29:45","date_gmt":"2021-01-21T09:29:45","guid":{"rendered":"https:\/\/swaritadvisors.com\/blog\/?p=1524"},"modified":"2021-01-21T09:58:33","modified_gmt":"2021-01-21T09:58:33","slug":"customs-authority-for-advance-rulings-regulations-2021","status":"publish","type":"post","link":"https:\/\/swaritadvisors.com\/blog\/customs-authority-for-advance-rulings-regulations-2021\/","title":{"rendered":"A Detailed Analysis of the Customs Authority for Advance Rulings Regulations 2021"},"content":{"rendered":"\n<p class=\"has-drop-cap\">Recently, the Government of India, by\nway of the powers provided under the provision of section 157, 28H, 28KA, 28M\nof the Customs Act 1962 has notified the rules named Customs Authority for\nAdvance Rulings Regulations 2021, on 06.01.2021, through Notification No. 01\/\n2021 \u2013 Customs (N.T.). Further, these rules will come into effect from the date\nof publication in the official gazette. <\/p>\n\n\n\n<p>Also, it shall be considerate to take\ninto the record that by way of the powers conferred under section 156 of the\nCustoms Act 1962, the Central Government has permanently rescinded the Customs\n(Advance Rulings) 2002.<\/p>\n\n\n\n<p>In this blog, we will discuss in detail\nabout the newly implemented Customs Authority for Advance Rulings Regulations\n2021.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a3a365f13527\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a3a365f13527\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-authority-for-advance-rulings-regulations-2021\/#Need_for_Implementing_Customs_Authority_for_Advance_Rulings_Regulations_2021\" title=\"Need for Implementing Customs\nAuthority for Advance Rulings Regulations 2021\">Need for Implementing Customs\nAuthority for Advance Rulings Regulations 2021<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-authority-for-advance-rulings-regulations-2021\/#Concept_of_Secretary_under_CAAR_Regulations_2021\" title=\"Concept of Secretary under CAAR\nRegulations 2021\">Concept of Secretary under CAAR\nRegulations 2021<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-authority-for-advance-rulings-regulations-2021\/#Language_of_Authority\" title=\"Language of Authority\">Language of Authority<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-authority-for-advance-rulings-regulations-2021\/#Procedure_for_Filing_Application_with_Authority\" title=\"Procedure for Filing Application\nwith Authority\">Procedure for Filing Application\nwith Authority<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-authority-for-advance-rulings-regulations-2021\/#Filing_of_Appeal_against_the_Order_Passed_by_Authority\" title=\"Filing of Appeal against the Order\nPassed by Authority\">Filing of Appeal against the Order\nPassed by Authority<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-authority-for-advance-rulings-regulations-2021\/#Manner_of_Filing_Appeal_under_Customs_Authority_for_Advance_Rulings_Regulations_2021\" title=\"Manner of Filing Appeal under Customs\nAuthority for Advance Rulings Regulations 2021\">Manner of Filing Appeal under Customs\nAuthority for Advance Rulings Regulations 2021<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-authority-for-advance-rulings-regulations-2021\/#Provisions_Concerning_Filing_of_Additional_Facts_Under_CAAR_Regulations_2021\" title=\"Provisions Concerning Filing of Additional Facts Under CAAR Regulations 2021\">Provisions Concerning Filing of Additional Facts Under CAAR Regulations 2021<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-authority-for-advance-rulings-regulations-2021\/#Hearing_of_Application_under_Customs_Authority_for_Advance_Rulings_Regulations_2021\" title=\"Hearing of Application under Customs\nAuthority for Advance Rulings Regulations 2021\">Hearing of Application under Customs\nAuthority for Advance Rulings Regulations 2021<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-authority-for-advance-rulings-regulations-2021\/#Withdrawal_of_Application_under_CAAR_Regulations_2021\" title=\"Withdrawal of Application under\nCAAR Regulations 2021\">Withdrawal of Application under\nCAAR Regulations 2021<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-authority-for-advance-rulings-regulations-2021\/#Cases_where_Declaration_of_Proceedings_is_considered_Void\" title=\"Cases where Declaration of\nProceedings is considered Void\">Cases where Declaration of\nProceedings is considered Void<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-authority-for-advance-rulings-regulations-2021\/#Other_Provisions_under_Customs_Authority_for_Advance_Rulings_Regulations_2021\" title=\"Other Provisions under Customs\nAuthority for Advance Rulings Regulations 2021\">Other Provisions under Customs\nAuthority for Advance Rulings Regulations 2021<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-authority-for-advance-rulings-regulations-2021\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-authority-for-advance-rulings-regulations-2021\/#Official_Notification_No_01_2021_%E2%80%93_Customs_NT\" title=\"Official Notification No. 01\/ 2021 \u2013 Customs (N.T.)\">Official Notification No. 01\/ 2021 \u2013 Customs (N.T.)<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Need_for_Implementing_Customs_Authority_for_Advance_Rulings_Regulations_2021\"><\/span>Need for Implementing Customs\nAuthority for Advance Rulings Regulations 2021<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The main reason behind the implementation of the Customs Authority for Advance Rulings Regulations 2021 was to establish an authority which has the power to hear and determine the applications and petitions. Also, the same shall have all the powers and rights that of a civil court, such as follows:<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/swaritadvisors.com\/blog\/wp-content\/uploads\/2021\/01\/519-Converted-swarit.png\" alt=\"Advance Rulings Regulations 2021\" class=\"wp-image-1527\" width=\"472\" height=\"450\" srcset=\"https:\/\/swaritadvisors.com\/blog\/wp-content\/uploads\/2021\/01\/519-Converted-swarit.png 800w, https:\/\/swaritadvisors.com\/blog\/wp-content\/uploads\/2021\/01\/519-Converted-swarit-300x286.png 300w, https:\/\/swaritadvisors.com\/blog\/wp-content\/uploads\/2021\/01\/519-Converted-swarit-768x732.png 768w\" sizes=\"(max-width: 472px) 100vw, 472px\" \/><\/figure><\/div>\n\n\n\n<ol><li>Power to Order Inspection;<\/li><li>Discovery of Documents;<\/li><li>Filing of Affidavits;<\/li><li>Issuing Commissions;<\/li><li>Enforcing Attendance;<\/li><li>Compelling Production of the Books of Account; etc.<\/li><\/ol>\n\n\n\n<p>Moreover, if in case the authority faces\nany difficulty in passing an order, then, in that case, it needs to first remove\nthe said difficulty within a period of 1 month and then pass the appropriate\norder.<\/p>\n\n\n\n<p>Further, it shall be pertinent to record\nthat at present, only two CAAR (Customs Authority for Advance Rulings) have\nbeen notified by the government, which are CAAR Mumbai and CAAR Delhi. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Concept_of_Secretary_under_CAAR_Regulations_2021\"><\/span>Concept of Secretary under CAAR\nRegulations 2021<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The term \u201cSecretary\u201d is defined under\nthe provisions of section 2 (e) of the CAAR Regulations 2021 means a person who\nis not designated at any rank below the Assistant Commissioner of Central Tax\nor Assistant Commissioner of Customs. <\/p>\n\n\n\n<p>Further, the person appointed as secretary\nwill be overall in charge of the office of the Authority and will function\nunder the direct supervision of the Authority.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Language_of_Authority\"><\/span>Language of Authority<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The authority established under CAAR\nRegulations 2021 shall operate in Hindi and English. Also, in case any document\nor record is in any language other than the prescribed ones, then, in that\ncase, the parties need to attest the translated English or Hindi copy of the\nsame.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Procedure_for_Filing_Application_with_Authority\"><\/span>Procedure for Filing Application\nwith Authority<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The\nsteps involved in the process for filing application with Authority established\nunder the provisions of Customs Authority for Advance Rulings Regulations 2021\nare as follows:<\/p>\n\n\n\n<ol><li>Firstly,\nthe applicant requires to file an application between 10 am to 1 pm and 2 pm to\n5 pm on a working day at the regional office of the Authority;<\/li><li>Every\napplication and it required attachments, verifications, documents, and\nstatements must be duly signed;<\/li><li>The\nsaid application must be annexed with a declaration of competency from the\nperson signing it;<\/li><\/ol>\n\n\n\n<p>However, if in case, the applicant is not an Indian Resident, then, in that case, he\/she requires to provide his\/her official email and postal address abroad, together with the email and postal address of the person or representative residing in India.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Filing_of_Appeal_against_the_Order_Passed_by_Authority\"><\/span>Filing of Appeal against the Order\nPassed by Authority<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If in case an applicant wants to file an appeal against the order passed by the Authority established under the provisions of the Customs Authority for Advance Rulings Regulations 2021, then, in that case, he\/she requires to contact the Principal Officer. <\/p>\n\n\n\n<p>The reason behind the same is that as per section 9 of the Rules prescribed, only the Principal Officer has the authority to file an appeal against the order passed by authority. Further, the said power has been given under the virtue of section 28KA (1).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Manner_of_Filing_Appeal_under_Customs_Authority_for_Advance_Rulings_Regulations_2021\"><\/span>Manner of Filing Appeal under Customs\nAuthority for Advance Rulings Regulations 2021<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If in case an applicant or the Principal\nOfficer want to file an appeal against the order passed by the authority, then,\nin that case, they need furnish Form CAAR 2 and Form CAAR 3, together with the\nfees prescribed.<\/p>\n\n\n\n<p>Also, the date on which the said appeal\nis filed shall be considered as the date of receiving by the Appellate\nAuthority. <\/p>\n\n\n\n<p>Further, it shall be taken under the due\nconsideration that an applicant without the leave of the court shall not raise\nany question other than the one specified in the application. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Provisions_Concerning_Filing_of_Additional_Facts_Under_CAAR_Regulations_2021\"><\/span>Provisions Concerning Filing of Additional Facts Under CAAR Regulations 2021<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The parties involved or the Principal\nOfficer can file additional facts and documents only if the same is allowed by\nthe Authority established. Also, it shall be pertinent to note that the\nAuthority on a Suo Motu basis can allow the filing of additional documents as\nwell.<\/p>\n\n\n\n<p>Provisions Concerning Continuation of Proceedings.<\/p>\n\n\n\n<p>If in case the applicant dies or the company involved in the proceedings become insolvent, dissolved, or amalgamated, then, in that case, the proceedings will not come to an end, and the same will be carried by either of the following of the applicant:<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/swaritadvisors.com\/blog\/wp-content\/uploads\/2021\/01\/Executor.png\" alt=\"Facts Under CAAR Regulations 2021\" class=\"wp-image-1529\" width=\"705\" height=\"359\" srcset=\"https:\/\/swaritadvisors.com\/blog\/wp-content\/uploads\/2021\/01\/Executor.png 844w, https:\/\/swaritadvisors.com\/blog\/wp-content\/uploads\/2021\/01\/Executor-300x153.png 300w, https:\/\/swaritadvisors.com\/blog\/wp-content\/uploads\/2021\/01\/Executor-768x391.png 768w\" sizes=\"(max-width: 705px) 100vw, 705px\" \/><\/figure><\/div>\n\n\n\n<ol><li>Executor;<\/li><li>Administrator;<\/li><li>Liquidator;<\/li><li>Receiver;<\/li><li>Assignee;<\/li><li>Legal\nRepresentative;<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hearing_of_Application_under_Customs_Authority_for_Advance_Rulings_Regulations_2021\"><\/span>Hearing of Application under Customs\nAuthority for Advance Rulings Regulations 2021<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The application filed shall be heard on the\nday fixed or any other day to which the said case is adjourned. Further, it\nshall be compulsory for the authority to grant an opportunity of being heard to\nthe party if in case the authority proposes to reject the\napplication filed. <\/p>\n\n\n\n<p>Also, the authority established has the\npower to call and hear the principal officer or its representatives if it\nconsiders the same necessary prior to pronouncing its Advance Ruling.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Withdrawal_of_Application_under_CAAR_Regulations_2021\"><\/span>Withdrawal of Application under\nCAAR Regulations 2021<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>There are two ways by which an applicant\ncan withdraw the application filed, which as follows:<\/p>\n\n\n\n<ol><li>Either\nby withdrawing it within 2 weeks of filing;<\/li><li>By\nleave of court;<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cases_where_Declaration_of_Proceedings_is_considered_Void\"><\/span>Cases where Declaration of\nProceedings is considered Void<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The cases wherein the declaration of\nproceedings filed is considered void are as follows:<\/p>\n\n\n\n<ol><li>Where the Advance Ruling pronounced has been obtained by Fraud, Misrepresentation of Facts;<\/li><li>If the Authority after duly examining the representation filed is of the opinion that the Advance Ruling pronounced has been obtained by Fraud, Misrepresentation of Facts;<\/li><li>If the Applicant himself\/herself by way of writing informs the grounds on which the Advance Ruling pronounced is void ab initio;<\/li><li>Wherein a copy of the notice, together with enclosures is forwarded to the Principal Officer; <\/li><li>If the Authority finds that the Advance Ruling pronounced has been obtained by Fraud, Misrepresentation of Facts, then, in that case, same will be considered as void ab initio;<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Other_Provisions_under_Customs_Authority_for_Advance_Rulings_Regulations_2021\"><\/span>Other Provisions under Customs\nAuthority for Advance Rulings Regulations 2021<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The other miscellaneous provisions\nmentioned under the Customs Authority for Advance Rulings Regulations 2021\ndeals with the aspects, such as follows:<\/p>\n\n\n\n<ol><li>Signing\nof Notices;<\/li><li>Filing\nof Notices;<\/li><li>Commissioner\nDesignated by Board;<\/li><li>Authorisation\nto be Filed;<\/li><li>Withdrawal\nof Application;<\/li><li>Rectification\nof Mistakes;<\/li><li>Amendment\nof Records;<\/li><li>Supply\nof Certified Copies;<\/li><li>Inspection\nof Records;<\/li><li>Procedure\nin case of Petition;<\/li><li>Dress\nRegulations;<\/li><li>Proceedings\nof Authority, etc.;<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In a nutshell, the main reason behind the enforcement of the Customs Authority for Advance Rulings Regulations 2021 was to establish an authority which will have the same power that of any Civil Court in India. Further, the government by way of the powers given by section 156 of the <strong>Customs Act 1962<sup><a href=\"https:\/\/www.cbic.gov.in\/htdocs-cbec\/customs\/cs-acts-botm\" class=\"text-primary\"><strong><em>[1]<\/em><\/strong><\/a><\/sup><\/strong> has permanently rescinded the Customs (Advance Rulings) 2002. <\/p>\n\n\n\n<p>Also, it shall be relevant to state that the person appointed as secretary will be overall in charge of the office of the Authority and will function under the direct supervision of the Authority.<\/p>\n\n\n\n<p>In case of any other doubt or query, visit <strong><a href=\"https:\/\/swaritadvisors.com\/\" class=\"text-primary\">Swarit Advisors<\/a><\/strong>, our proficient expert will contact you back to cater to all your needs.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Official_Notification_No_01_2021_%E2%80%93_Customs_NT\"><\/span>Official Notification No. 01\/ 2021 \u2013 Customs (N.T.)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n<a href=\"https:\/\/swaritadvisors.com\/blog\/wp-content\/uploads\/2021\/01\/Customs-Authority-for-Advance-Rulings-Regulations-2021.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\"  data-toolbar=\"bottom\" data-toolbar-fixed=\"off\">Customs-Authority-for-Advance-Rulings-Regulations-2021<br\/><\/a>\n<p class=\"wp-block-pdfemb-pdf-embedder-viewer\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Recently, the Government of India, by way of the powers provided under the provision of section 157, 28H, 28KA, 28M of the Customs Act 1962 has notified the rules named Customs Authority for Advance Rulings Regulations 2021, on 06.01.2021, through Notification No. 01\/ 2021 \u2013 Customs (N.T.). Further, these rules will come into effect from [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1530,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[50],"tags":[197],"acf":[],"_links":{"self":[{"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/posts\/1524"}],"collection":[{"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/comments?post=1524"}],"version-history":[{"count":5,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/posts\/1524\/revisions"}],"predecessor-version":[{"id":1534,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/posts\/1524\/revisions\/1534"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/media\/1530"}],"wp:attachment":[{"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/media?parent=1524"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/categories?post=1524"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/tags?post=1524"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}