Regulation 8 - Procedure on receipt of application - Customs Authority for Advance Rulings Regulations, 2021

8. Procedure on receipt of application. - 1 [****] (2) The application shall be scrutinised by the officer authorised by the Secretary for that purpose for any deficiency or defect and any deficiency or defect noticed in the application or annexures thereof shall be communicated to the applicant at the earliest. (3) The applicant shall be required to rectify the deficiency or 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 or defect, for the purposes of sub-section (6) of section 28-I. 2 [ **** ] (5) When an application is free from any defect or deficiency, 3 [ a serial number shall be allotted to the said application. ] (6) In case the defect or deficiency is not removed or made good within the time granted under 4 [ sub-regulation (3) ] , the application shall be placed before the Authority for appropriate orders. (7) On allotment of serial number to an application under 5 [ sub-regulation (5) ] , a copy of the application shall be forwarded to the concerned Principal Commissioner or Commissioner of Customs for furnishing relevant records with comments, if any. (8) On receipt of the relevant records or comments from the Principal Commissioner or Commissioner concerned under 6 [ 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 . (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 the Principal Commissioner or Commissioner concerned, giving an opportunity to the applicant of being heard in person or through an authorised representative and a copy of the notice shall be endorsed to the Principal Commissioner or Commissioner concerned. (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 and a copy of the order passed by the Authority shall be sent to the applicant and the Principal Commissioner or Commissioner concerned. (11) Where an application is allowed, the comments of the Principal Commissioner or Commissioner concerned 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 office of the Authority or an alternative 7 [ place fixed by the Authority or any medium as deem fit by the Authority, on the request by the applicant or Principal Commissioner or Commissioner of Customs. ] (13) In the absence of the request for personal hearing from the applicant, advance ruling shall be pronounced after hearing the Principal Commissioner or Commissioner concerned or his authorised 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 Principal Commissioner or Commissioner concerned and a copy of the advance ruling or order shall be served upon the parties to the application. **************** NOTES:- 1. Omitted vide NOTIFICATION NO. 63/2022 Customs (N.T.) dated 20-07-2022 before it was read as, (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. Omitted vide NOTIFICATION NO. 63/2022 Customs (N.T.) dated 20-07-2022 before it was read as, (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. 3. Substituted vide NOTIFICATION NO. 63/2022 Customs (N.T.) dated 20-07-2022 before it was read as, an endorsement examined and registered shall be made thereon and a serial number allotted thereto. 4. Substituted vide NOTIFICATION NO. 63/2022 Customs (N.T.) dated 20-07-2022 before it was read as, sub-rule (3) 5. Substituted vide NOTIFICATION NO. 63/2022 Customs (N.T.) dated 20-07-2022 before it was read as, sub-rule (5) 6. Substituted vide NOTIFICATION NO. 63/2022 Customs (N.T.) dated 20-07-2022 before it was read as, sub-rule (7) 7. Substituted vide NOTIFICATION NO. 63/2022 Customs (N.T.) dated 20-07-2022 before it was read as, place fixed by the Authority.