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TMI BlogCustoms Authority for Advance Rulings Regulations, 2021.X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1962 (52 of 1962); (b) "authorised representative", - (i) in relation to an applicant means an authorised representative as defined in sub-section (2) of section 146A of the Act; (ii) in relation to a Principal Commissioner or Commissioner, means a person - (A) authorised in writing by the Principal Commissioner or Commissioner to act as an authorised representative; or (B) appointed by the Central Government as authorised representative or authorised by the Central Board of Indirect Taxes and Customs to appear, plead and act for the Principal Commissioner or Commissioner in any proceeding before the Authority; (c) "petition" means any petition of interlocutory, incidental or ancillary nature or representation filed in a pending or disposed of application; (d) "Principal Commissioner or Commissioner", in respect of an application, means- (i) the Principal Commissioner or Commissioner of Customs, specified in the application; or (ii) the Principal Commissioner or Commissioner of Customs designated by the Board in respect of the application; (e) "Secretary" means an officer, not below the rank of Assistant Commissioner of Customs or Assistant Commissioner of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the time granted by the Secretary and in case of non-compliance, place such application or petition before the Authority for appropriate orders; (d) forward a copy of the application along with its enclosures to the Principal Commissioner or Commissioner of Customs to transmit records of the case, if any, and to offer his comments on the application; (e) place all the applications before the Authority for appropriate orders under sub-section (2) of section 28-I; (f) issue notices or other processes, as may be ordered by the Authority; (g) verify service of notices or other processes on the parties to the application or petition and obtain necessary orders of the Authority in case of defective service; (h) requisition records from the custody of any person, on the orders of the Authority; (i) return original records to the person from whose custody they were requisitioned; (j) allow inspection of the records of the Authority; (k) carry out any amendment of the records of the Authority to conform to its directions; (l) grant to the parties to the application or petition certified copies of the orders or advance rulings and documents filed in the proceedings befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etent 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) 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. 7. Procedure for filing applications. - (1) Applications shall be received between 10:00 a.m. and 1:00 p.m. and between 2:00 p.m. and 5:00 p.m. on any working day at the respective office of the Authority. (2) Every applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed before the Authority for appropriate orders. (7) On allotment of serial number to an application under sub-rule (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 sub-rule (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 ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notices, etc. - (1) Every requisition, direction, letter, authorisation, or notice to be issued on behalf of the Authority, shall be signed by the Secretary or by any other officer authorised by him. (2) Nothing contained in sub rule (1) shall apply to any direction which the Authority may issue to an applicant or a Principal Commissioner or Commissioner or an authorised representative present during the course of the hearing. 12. Mode of service of notices, etc. - (1) The service of every notice or other document required to be served on or delivered to, any person in compliance with the orders of the Authority shall be in the manner specified in these regulations. (2) The service of notice or document shall be made by hand delivery or by registered post with acknowledgement due or by speed post or by courier service or by any other means of transmission of documents including e-mail or fax. (3) Notices or documents required to be served on the parties to the application or petition shall be deemed to have been served, if delivered at the address indicated in the application or petition and in the case of a Principal Commissioner or Commissioner, at the office of the Principa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , shall be heard in person save by special leave of the Authority. 17. Continuation of proceedings after death, etc., of applicant. - Where the applicant, being an individual, dies, or being a company or association of persons, whether incorporated or not, is wound up or dissolved or disrupted or amalgamated or succeeded to by any other person or otherwise comes to an end, the application shall not abate and the proceedings in the application may be continued by the executor, administrator, liquidator, receiver or assignee or other legal representative of the applicant, as the case may be, on a petition made in this behalf, if the Authority considers that the circumstances so justify. 18. Hearing of application. - (1) On the day fixed for hearing or any other day to which the case is adjourned, the Authority shall hear the applicant or his authorised representative in cases where it is proposed to reject the application or where the applicant seeks an opportunity of being heard; the Authority may also hear the Principal Commissioner or Commissioner or his authorised representative, if it considers it necessary, before pronouncing its advance ruling. (2) In an appropriate case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onounced by it before such ruling has been given effect to. (2) Such amendment may be made suo motu or when the mistake is brought to the notice of the Authority by the applicant or the Principal Commissioner or Commissioner, but only after allowing the applicant and the Principal Commissioner or Commissioner a reasonable opportunity of being heard. 23. Amendment of records. - If at any stage of the proceedings it is brought to the notice of the Authority that there is any factual or material error in the records, the Authority may permit amendment of the records after hearing the applicant and the Principal Commissioner or Commissioner or their authorised representative. 24. Supply of certified copies. - The Secretary may grant certified copies of documents, orders or advance rulings to the applicant or the Principal Commissioner or Commissioner on a written request. 25. Inspection of records. - (1) The applicant or the Principal Commissioner or Commissioner or his authorised representative may be allowed to inspect the records of an application or petition on making a written request to the Secretary subject to the condition that only those documents shall be made available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms and conditions as the Authority may specify. 28. Authentication and communication of orders or advance rulings. - (1) Every order or advance ruling of the Authority shall be duly signed by the Authority pronouncing the order or advance ruling and bear the official seal of the Authority. (2) A certified copy of order or advance ruling of the Authority shall be communicated to the applicant and the Principal Commissioner or Commissioner under the signature of the Secretary or an officer of the Authority authorised by the Secretary in this behalf and bear the official seal of the Authority. 29. Proceedings of Authority. - When the Authority is unable to discharge his functions owing to absence, illness or any other cause or in the event of occurrence of any vacancy, the Board, may specify any other Authority situated elsewhere to act as the said Authority. 30. Procedure in case of petition. - The provisions contained in these regulations for hearing and disposal of an application shall apply, mutatis mutandis, to the hearing and disposal of all petitions before the Authority. 31. Procedure in case of transferred application and proceeding. - The provisions contained in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of the Customs Act,1962; (iv) applicability of notification issued in respect of duties under the Customs Act,1962, the Customs Tariff Act, 1975 and any duty chargeable under any other law for the time being in force in the same manner as duty of Customs leviable under the Customs Act; (v) determination of Origin of goods in terms of the regulations notified under the Customs Tariff Act, 1975 and matters relating thereto. 9. Statement of relevant facts having a bearing on the question(s) raised. 10. Statement containing the applicant's interpretation of law and/or facts, as the case may be, in respect of the aforesaid question(s) (i.e. applicants view point and submissions on issues on which the advance ruling is sought). 11. Whether the question(s) raised is pending in the applicant's case before any officer of Customs, Appellate Tribunal or any Court of Law? If so, provide relevant details. 12. Whether a similar matter as raised in the question(s) by the applicant has already been decided by the Appellate Tribunal or any Court? 13. Jurisdictional Principal Commissioner/ Commissioner of Customs i.e. from where import/export is proposed to be undertaken. 14. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Signature of Applicants/ Authorized Representative) 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 information and statements furnished in above format and in the annexure(s) thereto including the documents enclosed are correct. I am making this application in my capacity as ___________________ (designation). I am competent to make and verify this appeal. Place: Date: (Signature of Applicant/ Authorized Representative) FORM CAAR-3 [See regulation 10(2)] Appeal to the Appellate Authority for Advance Ruling 1. Advance Ruling/ Order Number with the Date & the Authority 2. Date of Communication of the Ruling/ Order 3. Details of the Appellant Principal Commissioner/Commissioner of Customs. 4. Details of Applicant (i) Full name (ii) Complete address (iii) Telephone number (with STD/ISD code) (iv) Fax number (with STD/ISD code) (v) E-mail address (vi) Postal address [to be provided if different from (ii) above] (vii) Permanent Account Number (Income Tax) of the applicant (if any). 5. Details of Authorized ..... X X X X Extracts X X X X X X X X Extracts X X X X
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