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Customs Authority for Advance Rulings Regulations, 2021. - 01/2021 - Customs - Non Tariff

Extract

..... ction 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 Central Tax designated as Secretary by the Board; (f) “section” means section of the Act; (g) words and expressions used in these reg .....

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Customs Authority for Advance Rulings Regulations, 2021. - 01/2021 - Customs - Non Tariff

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..... 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 .....

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Customs Authority for Advance Rulings Regulations, 2021. - 01/2021 - Customs - Non Tariff

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..... 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 application, its verification, annexures, statements and supporting documents shall be signed in the manner set out in these regulations. (3) The application shall be accompanied by evidence that the .....

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Customs Authority for Advance Rulings Regulations, 2021. - 01/2021 - Customs - Non Tariff

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..... sioner 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 may pass an order either allowing or rejecting the application under sub-section (2) of section 28-I and a copy of the order passed by the Authority shall be sent to the applicant and the Principal Commiss .....

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Customs Authority for Advance Rulings Regulations, 2021. - 01/2021 - Customs - Non Tariff

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..... ed 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 Principal Commissioner or Commissioner concerned. 13. Commissioner to be designated by Board. - Where in an application there is no Principal Commissioner or Commissioner specified by the applicant, a copy of the application and enc .....

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Customs Authority for Advance Rulings Regulations, 2021. - 01/2021 - Customs - Non Tariff

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..... r 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, the Authority may call upon any person to depose or to supply such material or document, as it may consider necessary to arrive at a decision. (3) The Authority may, in an appropriate case where an important question of law arises, make a .....

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Customs Authority for Advance Rulings Regulations, 2021. - 01/2021 - Customs - Non Tariff

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..... ing 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 for inspection that are relied upon in the proceedings before the Authority. (2) Inspection shall be allowed only in the presence of an officer of the Authority and taking of notes and not copies of the documents shall be permitted. 26. Declaration of .....

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Customs Authority for Advance Rulings Regulations, 2021. - 01/2021 - Customs - Non Tariff

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..... 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 these regulations for hearing and disposal of an application shall apply, mutatis mutandis, to the hearing and disposal of all transferred application and proceeding, referred to in sub-section 3 of section 28F. 32. Dress regulation. - (1) An authorised representative shall appe .....

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Customs Authority for Advance Rulings Regulations, 2021. - 01/2021 - Customs - Non Tariff

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..... d 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. List of documents/statement attached (attach the list on a separate sheet, if necessary) 15. Particulars of the fee paid. (Signature of Applicant/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 statem .....

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Customs Authority for Advance Rulings Regulations, 2021. - 01/2021 - Customs - Non Tariff

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..... nation). 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 Representative (if any) (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] 6. Brief facts of the case 7. Grounds of Appeal 8. List of documents/statement attached (attach the list on a separate sheet, if necessary. Prayer In view of the foregoing, it is respectfully prayed that the Ld. Appellate Authority, New Delhi may be pleased t .....

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Customs Authority for Advance Rulings Regulations, 2021. - 01/2021 - Customs - Non Tariff

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