Regulation 5 - Powers and functions of Secretary - Customs Authority for Advance Rulings Regulations, 2021

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 make good the omissions or remove the defects within 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 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 any other function as may be assigned by the Authority by special or general order.