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 ..... t otherwise requires, - (a) Act means the Customs Act, 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, no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons 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 directio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s accompanying such application shall be signed, - (a) in the case of an individual, by the individual himself, or where the individual is absent from India, by the individual concerned or by some person duly authorised by him in this behalf; and where the individual is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... retariat of the Authority shall be deemed to be the date of the application for the purposes of sub-section (4) of section 28H. (5) When an application is free from any defect or deficiency, an endorsement examined and registered shall be made thereon and a serial number allotted thereto. (6) In case the defect or deficiency is not removed or made good within the time granted under sub-rule (3), the application shall be placed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Form CAAR-2 and shall be accompanied by a fee of fifteen thousand rupees. (2) An appeal against the advance ruling issued under sub-section (6) of section 28-I of shall be made by the Principal Commissioner or Commissioner in Form CAAR-3 and no feel shall be payable by the said officer for filing the appeal. (3) An appeal shall be deemed to have been submitted to the Appellate Authority on the date on which it is received in the office of the Appellate Authority. 11. Signing of 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 ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent authorising him to appear for the said applicant or the Principal Commissioner or Commissioner. (2) Every such authorised representative appearing shall notify to the Secretary the address of his office, before the commencement of the hearing. (3) Any change of an authorised representative shall be intimated by the concerned party to the Secretary as well as to the other party to the application. (4) No person other than an applicant or the concerned Principal Commissioner or Commissioner or their authorised representative, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner or Commissioner, but before pronouncement of an advance ruling or before an advance ruling pronounced has been given effect to, on being satisfied that an order or advance ruling was pronounced under mistake of law or fact, modify such order or advance ruling in such respects as it considers appropriate, after allowing the applicant and Principal Commissioner or Commissioner concerned a reasonable opportunity of being heard. 22. Rectification of mistakes. - (1) The Authority may, with a view to rectifying any mistake apparent from the record, amend any advance ruling pronounced 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Principal Commissioner or Commissioner for comments, if any, and a reasonable opportunity shall also be given to the Principal Commissioner or Commissioner or his authorised representative of being heard before passing any order. (5) Where the Authority finds that the advance ruling was obtained by the applicant by fraud or misrepresentation of facts, the same shall be declared void ab initio. 27. Publication of orders or advance rulings . - Such of the orders or advance rulings of the Authority, as the Authority deems fit for publication in any authoritative report or the press, may be released for such publication on such 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) CAAR, Mumbai 4. 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] 5. Status of the Applicant (Tick whichever is applicable) (i) Holding a valid Importer-Exporter code number granted under section 7 of the Foreign Trade (Development and Regulation Act), 1992 (22 of 1922) (ii) Exporting any goods to India (iii) A ny justifiable cause to the satisfaction of the Authority (elaborate that cause) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 application. 2. I also declare that the question (s) on which the advance ruling is sought is/are not pending in my case before any officer of Customs, Appellate Tribunal or any Court. Place: Date: (Signature of Applicant/ Authorized Representative) FORM CAAR-2 [See regulation 10(1)] Appeal to the Appellate Authority for Advance Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned advance ruling/order passed by the Authority for Advance Ruling as prayed above; b. grant a personal hearing; and c. pass any such further or other order (s) as may be deemed fit and proper in facts and circumstances of the case. And for this act of kindness, the appellant, as is duty bound, shall ever pray. (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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