Regulation 4 - Powers of the Authority - Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulation, 2005

4. Powers of the Authority. - (1) The Authority shall have the power to hear and determine all applications and petitions. (2) The Authority may, if any difficulty arises In giving effect to its order/advance ruling, either suo motu or on a petition made by the applicant or the 1 [Principal Commissioner or Commissioner, as the case may be] within a period of three months of noticing the difficulty, by appropriate order remove such difficulty, and pass such other order as it considers just and necessary in the circumstances of the case. (3) The Authority may reopen the hearing of any case, before pronouncement of its order/advance ruling, for sufficient cause. (4) The Authority may, in an appropriate case, direct - (i) examination of any records and submission of report; (ii) conduct of any technical, scientific or market enquiry of any goods or services and submission of report and may also call for reports from experts and order such further investigation as may be necessary for effectual disposal of the application. (5) The Authority shall have all the powers of a civil court in regard to the following matters, namely:- (i) discovery and inspection ; (ii)enforcing the attendance of any person and examining him on oath ; (iii) issuing commissions; and (iv)compelling production of books of account and other records. ---------------- Notes:- 1. Substituted vide Not. 23/2014 - Dated 6-8-2014.