Customs (Advance Rulings) Rules, 2002 — Amendments

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..... tte. 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) se .....

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..... fe 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 ………………. .....

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..... 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 t .....

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