TMI BlogCustoms Authority for advance RulingsX X X X Extracts X X X X X X X X Extracts X X X X ..... xportation; 12.3 Customs Authority for Advance Ruling means the Customs Authority for Advance Rulings appointed by the Board under section 28EA who shall be of the rank of Principal Commissioner of Customs or Commissioner of Customs. 12.4 Section 28F prescribes that there shall be Authority for advance rulings. - constituted under section 245-O of the Income-tax Act, 1961 and that shall be the Appellate Authority for deciding appeal under this Chapter and the said Appellate Authority shall exercise the jurisdiction, powers and authority conferred on it by or under this Act. Provided that the Member from the Indian Revenue Service (Customs and Central Excise), who is qualified to be a Member of the Board, shall be the revenue Member of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicant may be represented by any person resident in India who is authorised in this behalf. 12.6 As prescribed in section 28I, on receipt of an application, the Authority shall call for relevant records, examine the application and the records called for, and by order, either allow or reject the application. PROVIDED that the Authority shall not allow the application where the question raised in the application is already pending in the applicant's case before any officer of customs, the Appellate Tribunal or any Court or the same as in a matter already decided by the Appellate Tribunal or any Court. Provided further that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Principal Commissioner of Customs or Commissioner of Customs or other wise, that an advance ruling pronounced by it under sub-section (6) of section 28-I has been obtained by the applicant by fraud or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of this Act shall apply to the applicant as if such advance ruling had never been made. (2) A copy of the order made under sub-section (1) shall be sent to the applicant and the Principal Commissioner of Customs or Commissioner of Customs. 12.11 Section 28KA provides for Appeal in cases of Advance Rulings, which states that - (1) Any officer authorised by the Board, by notification, or the applicant may file an a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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