Customs (Advance Rulings) Rules, 2002 — Amendments - 054/03 - Customs - Non Tariff

Customs (Advance Rulings) Rules, 2002 — Amendments Notification No. 54/2003-Cus. (N.T.), dated 23-7-2003 In exercise of the powers conferred by section 156 read with sub-sections (1) and (3) of section 28H, sub-section (7) of section 28-I of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules to amend the Customs (Advance Rulings) Rules, 2002, namely : - 1.(i) These rules may be called the Customs (Advance Rulings) Amendment Rules, 2003. (ii) They shall come into force on the date of their publication in the Official Gazette. 2. In the Customs (Advance Rulings) Rules, 2002, for FORM-AAR (CUS.) annexed thereto, the following form shall be substituted, namely :- "FORM-AAR(CUS.) [Application for Advance Ruling (Customs)] [See rule 3 of the Customs (Advance Rulings) Rules, 2002] BEFORE THE AUTHORITY FOR ADVANCE RULINGS (CUSTOMS, CENTRAL EXCISE AND SERVICE TAX) NEW DELHI (Form of application for seeking Advance Ruling under section 28H of the Customs Act, 1962) Application No.......of......... 1. Full name and address along with telephone number, Fax number and e-mail address of the applicant : 2. Names, addresses, telephone numbers, fax numbers and e-mail address of the resident(s)/non-resident(s) setting up the joint venture or of the wholly owned Indian subsidiary of a foreign holding company, proposing to undertake any business activity in India, as the case may be : 3. Status of the applicant : 4. Nature and status of the business activity proposed to be undertaken by the applicant : 5. Import - Export Code No. of the applicant (if any) : 6. Permanent Account Number of the applicant (if any) : 7. Basis of claim that the person referred to at serial number 1 is an applicant as defined under clause (c) of section 28E of the Customs Act, 1962 (52 of 1962) : 8. Question(s) of law and/or fact relating to a business activity proposed to be undertaken on which the advance ruling is required : 9. Statement of any relevant fact(s) having a bearing on the aforesaid question(s) : 10. Statement containing the applicant's interpretation of law and/or facts, as the case may be, in respect of the aforesaid question(s) : 11. Commissioner of Customs having jurisdiction in respect of the question referred at serial number eight above (if any) : 12. List of documents/statements attached : 13. Particulars of account payee demand draft accompanying the application : (Applicant's signature) VERIFICATION I, __________________ (name in full and in block letters), son/daughter/wife of ___________________ do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents are correct. I am making this application in my capacity as __________________ (designation) and that I am competent to make this application and verify it. 2. I also declare that the question(s) on which the advance ruling is sought is/are not pending in any case before any Customs Authority, Appellate Tribunal or any Court. 3. Verified this ............. day of .............. 200 ...... at. (Applicant's signature) ANNEXURE I Statement of the relevant facts having a bearing on the question(s) on which the advance ruling is required Place ……………….. Date ……………….. (Applicant's signature) ANNEXURE II Statement containing the applicant's interpretation of law and/or facts, as the case may be, in respect of the question(s) on which advance ruling is required Place ……………….. Date ……………….. (Applicant's signature) Notes : 1. The application must be filled in English or Hindi in quadruplicate. 2. The application must be accompanied by an account payee demand draft of Rupees two thousand five hundred drawn in favour of Authority for Advance Rulings, payable at New Delhi. Particulars of the draft should be entered in the column pertaining to item number 13. 3. The number and year of receipt of the application will be filled in the Office of the Authority for Advance Rulings. 4. If the space provided for answering any item in the application is found insufficient, separate sheets may be used for this purpose. Each sheet must be signed at the bottom by the applicant. 5. In reply to item number 3, the applicant must state its status, i.e. whether an individual, Hindu undivided family, firm, company, association of persons or any other person. 6. In reply to item number 4, the applicant must state the status of the business activity proposed to be undertaken i.e. the stage to which it has progressed. 7. For item number 7, the reply must be given in the context of the provisions regarding 'residence' in India, 'non-resident', 'Indian Company', and 'Foreign Company' as per the Income Tax Act, 1961 (43 of 1961). 8. Regarding item number 8, the question(s) should be based on the activity proposed to be under taken, hypothetical questions will not be entertained. 9. In respect of item number 9, the Applicant must state in detail the relevant facts and also disclose the nature of his activity and the likely date and purpose of the proposed activity(s). Relevant facts reflected in document submitted along with the application must be included in the statement of facts and not merely incorporated by reference. 10. For item number 10, the applicant must clearly state his interpretation of law or facts in respect of the question(s) on which the advance ruling is being sought. 11. The application, the verification appended thereto, the annexures to the application and the statements and documents accompanying the Annexures 1 and 2 must be signed on each page." [Notification No. 54/2003-Cus. (N.T.), dated 23-7-2003]