Regulation 10 - Commissioner to be designated by the Board. - Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulation, 2005

10. 1 [Principal Commissioner or Commissioner, as the case may be] to be designated by the Board.- Where in an application there is no 1 [Principal Commissioner or Commissioner, as the case may be] specified by the applicant, a copy of the application and enclosures thereto shall be forwarded by the Authority to the Chairman of the Central Board of Excise and Customs, calling upon him to designate, within such period as may be fixed by the Authority, a 1 [Principal Commissioner or Commissioner, as the case may be] for the purposes of the application, failing which the application shall be proceeded with in the absence of a 1 [Principal Commissioner or Commissioner, as the case may be]. ---------------- Notes:- 1. Substituted vide Not. 23/2014 - Dated 6-8-2014.