Regulation 5 - Powers and functions of Secretary - Customs Authority for Advance Rulings Regulations, 2021
Extract
..... 5. Powers and functions of Secretary. - (1) The Secretary shall be in overall charge of the office of the Authority and shall function under direct supervision of the Authority. (2) The Secretary shall - (a) have custody of the records and the official seal of the Authority; (b) receive all applications and petitions filed before the Authority; (c) scrutinise applications and petitions and point out omissions and defects in the application or petition and require the applicant or petitioner to m .....
..... 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 before the Authority; (m) preserve records of every application or petition and other materials for a period of five years from the date of disposal of the application and weed out or destroy the same thereafter unless otherwise directed by the Authority; and (n) discharge .....