Regulation 6 - Form and manner of application before Authority for Advance Ruling - Customs Authority for Advance Rulings Regulations, 2021

6. Form and manner of application before Authority for Advance Ruling . - (1) An application for obtaining an advance ruling shall be made in Form CAAR-1 before the jurisdictional Authority as per the jurisdiction specified in column (3) of the Table below:- S. No. Customs Authority for Advance Rulings. Jurisdiction to hear applications for Advance Rulings (State-wise and Union territory-wise). (1) (2) (3) 1. 1 [ Customs Authority for Advance Rulings, New Delhi. ] Jammu Kashmir, Himachal Pradesh, Punjab, Chandigarh, Uttar Pradesh, Delhi, Haryana, Uttarakhand, Bihar, Jharkhand, West Bengal, Andaman and Nicobar Islands, Sikkim, Odisha, Rajasthan, Assam, Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Tripura and Ladakh. 2. Customs Authority for Advance Rulings, Mumbai. Andhra Pradesh, Telangana, Karnataka, Kerala, Lakshadweep, Puducherry, Tamil Nadu, Gujarat, Dadra and Nagar Haveli and Daman and Diu, Maharashtra, Goa, Madhya Pradesh and Chhattisgarh. (2) The jurisdiction shall be determined in terms of the address provided by the applicant while making the application, and the Authority for an applicant providing an address other than that of within the territory of India, shall be the Authority situated at 2 [ New Delhi ] . 3 [ (3) The Secretary shall publish a public notice specifying therein the address, phone number and other details related to the concerned Authority, under intimation to the Board. ] 4 [ **** ] (5) The application referred to in 5 [ sub-regulation (1) ] , the verification contained therein and all relevant documents accompanying such application shall be signed, - (a) in the case of an individual, by the individual himself, or where the individual is absent from India, by the individual concerned or by some person duly authorised by him in this behalf; and where the individual is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf; (b) in the case of a Hindu undivided family, by the Karta of that family and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of that family; (c) in the case of a company or local Authority, by the principal officer thereof authorised by the company or the local Authority, as the case may be, for such purpose; (d) in the case of a firm, by any partner thereof, not being a minor; (e) in the case of an association, by any member of the association or the principal officer thereof; and (f) in the case of any other person, by that person or some person competent to act on his behalf. 6 [ (6) Every application shall be filed online through a common portal and shall be accompanied by an online fee of ten thousand rupees: Provided that until the filing through a common portal and payment of online fee is operationalised, every application shall be filed in quadruplicate and shall be accompanied by a fee of ten thousand rupees in the form of demand draft drawn in favour of Customs Authority for Advance Rulings, New Delhi or Customs Authority for Advance Rulings, Mumbai , as the case may be. ] **************** NOTES:- 1. Substituted vide NOTIFICATION NO. 63/2022 Customs (N.T.) dated 20-07-2022 before it was read as, Customs Authority for Advance Rulings, Delhi. 2. Substituted vide NOTIFICATION NO. 63/2022 Customs (N.T.) dated 20-07-2022 before it was read as, Delhi 3. Substituted vide NOTIFICATION NO. 63/2022 Customs (N.T.) dated 20-07-2022 before it was read as, (3) The Board shall pass an order specifying therein the address, phone number and other details related to the concerned Authority. 4. Omitted vide NOTIFICATION NO. 63/2022 Customs (N.T.) dated 20-07-2022 before it was read as, (4) The application shall be deemed to have been submitted to the concerned Authority on the date on which it is received in the office of the said Authority. 5. Substituted vide NOTIFICATION NO. 63/2022 Customs (N.T.) dated 20-07-2022 before it was read as, sub-rule (1) 6. Substituted vide NOTIFICATION NO. 63/2022 Customs (N.T.) dated 20-07-2022 before it was read as, (6) Every application shall be filed in quadruplicate and shall be accompanied by a fee of ten thousand rupees in the form of demand draft drawn in favour of Customs Authority for Advance Rulings, Delhi or Customs Authority for Advance Rulings, Mumbai , as the case may be.