Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Customs Authority for Advance Rulings (Amendment) Regulations, 2022

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... These regulations may be called the Customs Authority for Advance Rulings (Amendment) Regulations, 2022. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Customs Authority for Advance Rulings Regulations, 2021 (hereinafter referred to as the said regulations), in regulation 2 , (a) sub-clause (ii) of clause (d) shall be omitted; (b) in clause (e), for the word Board , the word Authority shall be substituted. 3. In the said regulations , in regulation 6 ,- (a) in sub-regulation (1), in the Table, in column (2), for the words Customs Authority for Advance Rulings, Delhi. , the words Customs Authority for Advance Rulings, New Delhi. shall be substituted; (b) in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rovisions of the Act. shall be substituted; (d) sub-regulation (4) shall be omitted. 5. In the said regulations , in regulation 8 ,- (a) sub-regulation (1) shall be omitted; (b) sub-regulation (4) shall be omitted; (c) in sub-regulation (5), for the words an endorsement examined and registered shall be made thereon and a serial number allotted thereto. , the words a serial number shall be allotted to the said application. shall be substituted; (d) in sub-regulation (6), for the words, brackets and figure sub-rule (3) , the words, brackets and figure sub-regulation (3) shall be substituted; (e) in sub-regulation (7), for the words, brackets and figure sub-rule (5) , the words, brackets and figure sub-regulat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ted. 13. In the said regulations , for regulation 20 , the following regulation shall be substituted, namely:- 20. Withdrawal of application. The applicant may withdraw his application at any time before an advance ruling is pronounced. . 14. In the said regulations , in regulation 27 , the following proviso shall be inserted, namely:- Provided that at the request of the applicant, the Authority may take necessary steps in order to protect commercially confidential information. 15. In the said regulations , in the Form CAAR-1 , against serial number 13, in column(2), for the words to be undertaken , the following shall be substituted, namely:- to be undertaken. (It is mandatory to mention only one Jurisdiction .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates