Regulation 8 - Procedure on receipt of application - Customs Authority for Advance Rulings Regulations, 2021

..... iency or defect noticed in the application or annexures thereof shall be communicated to the applicant at the earliest. (3) The applicant shall be required to rectify the deficiency or defect within the time granted by the Secretary and such application shall be deemed to have been received on the date when it is re-submitted after removal of such deficiency or defect, for the purposes of sub-section (6) of section 28-I. (4) Date of receipt of an application free from any defect or deficiency in .....

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Regulation 8 - Procedure on receipt of application - Customs Authority for Advance Rulings Regulations, 2021

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..... ority 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 Princip .....

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Regulation 8 - Procedure on receipt of application - Customs Authority for Advance Rulings Regulations, 2021

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..... the Authority. (13) In the absence of the request for personal hearing from the applicant, advance ruling shall be pronounced after hearing the Principal Commissioner or Commissioner concerned or his authorised representative, if present, on the date of hearing and on the basis of records available with the Authority. (14) Where the Authority reserves an application for consideration, the advance ruling or such other order as the Authority may deem fit shall be pronounced in the open court under .....

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Regulation 8 - Procedure on receipt of application - Customs Authority for Advance Rulings Regulations, 2021

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