Regulation 9 - Procedure on receipt of an application - Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulation, 2005

9. Procedure on receipt of an application. - (1) The officer receiving the application shall put his initials and the stamp of the Authority thereon together with the date and time of receipt thereof and shall also acknowledge its receipt and he shall also enter the particulars of the application in the register of daily filing, maintained for that purpose. (2) The application shall be scrutinized by the officer authorized by the Secretary for that purpose for any deficiency/defect and any deficiency/defect noticed in the application or annexures thereof shall be communicated to the applicant as far as possible within 10 working days from the date of receipt of the application. (3) The applicant shall be required to rectify the deficiency/defect within the time granted by the Secretary and such application shall be deemed to have been received on the date when it is re-submitted after removal of such deficiency/defect, for the purposes of sub-section (6) of section 28-I of the Customs Act or sub-section (6) of section 23D of the Central Excise Act or sub-section (6) of section 96D of the Service Tax Provisions, as the case may be. (4) Date of receipt of an application free from any defect or deficiency in the secretariat of the Authority shall be deemed to be the date of the application for the purposes of sub-section (4) of section 28H of the Customs Act or sub-section (4) of section 23C of the Central Excise Act or sub-section (4) of section 96C of the Service Tax Provisions. (5) When 'an application is free from any defect/deficiency, an endorsement examined and registered shall be made thereon and a serial number allotted thereto. (6) In case the defect/deficiency is not removed/made good within the time granted under sub-regulation (3), the application shall be placed before the Authority for appropriate orders. (7) On allotment of serial number to an application under sub-regulation (5), a copy of the application shall be forwarded to the concerned 1 [Principal Commissioner or Commissioner, as the case may be] of Customs/Central Excise for furnishing relevant records with comments, if any. (8) On receipt of the relevant records/comments from the concerned 1 [Principal Commissioner or Commissioner, as the case may be] under sub-regulation (7) or after expiry of two weeks or such further period as may be allowed by the Authority, the application shall be placed before the Authority for passing orders in terms of sub-section (2) of section 28-I of the Customs Act or sub-section (2) of section 23D of the Central Excise Act or sub-section (2) of section 96D of the Service Tax Provisions, as the case may be. (9) In a case where the Authority considers that prima facie the application is liable for rejection, a notice shall be issued to the applicant indicating the reasons therefor together with the comments, if any, of concerned 1 [Principal Commissioner or Commissioner, as the case may be], giving an opportunity to the applicant of being heard in person or through an authorized representative and a copy of the notice shall be endorsed to the concerned 1 [Principal Commissioner or Commissioner, as the case may be]. (10) On the date fixed for hearing or such other date to which the case is adjourned, the Authority may pass an order either allowing or rejecting the application under sub-section (2) of section 28-I of the Customs Act or sub-section (2) of section 23D of the Central Excise Act or sub-section (2) of section 96D of the Service Tax Provisions, as the case may be, and a copy of the order passed by the Authority shall be sent to the applicant and the concerned 1 [Principal Commissioner or Commissioner, as the case may be]. (11) Where an application is allowed, the comments of the concerned 1 [Principal Commissioner or Commissioner, as the case may be] and further material, if any, shall accompany a copy of the order sent to the applicant drawing his attention to the statutory provisions that he has a right to be heard, if he so desires, before pronouncement of advance ruling and the response of the applicant should reach the Authority within two weeks of receipt of the copy of the order. (12) Hearing of the application shall normally be held between 11:00 a.m. and 5:00 p.m. on a working day in the court-room of the Authority or an alternative place fixed by the Authority. (13) In the absence of request for personal hearing from the applicant, advance ruling shall be pronounced after hearing the concerned 1 [Principal Commissioner or Commissioner, as the case may be] or his authorized representative, if present, on the date of hearing and on the basis of records available with the Authority. (14) Where the Authority reserves an application for consideration, the advance ruling or such other order as the Authority may deem fit shall be pronounced in the open court under intimation to the applicant and the concerned 1 [Principal Commissioner or Commissioner, as the case may be] and a copy of the advance ruling/ order shall be served upon the parties to the application. ---------------- Notes:- 1. Substituted vide Not. 23/2014 - Dated 6-8-2014.