Advance rulings procedure defines representatives, petitions and designated officers, while aligning undefined terms with the Customs Act. Customs Authority for Advance Rulings Regulations, 2021 define the Act, authorised representative, petition, Principal Commissioner or Commissioner, ... Summary
Advance rulings procedure defines representatives, petitions and designated officers, while aligning undefined terms with the Customs Act.
Customs Authority for Advance Rulings Regulations, 2021 define the Act, authorised representative, petition, Principal Commissioner or Commissioner, Secretary and section. An authorised representative may act for an applicant under the Customs Act, 1962, or for the concerned customs officer through written authorisation or governmental or Board authorisation. A petition includes interlocutory, incidental and ancillary petitions or representations in pending or disposed applications. Undefined expressions adopt their meanings under the Customs Act, 1962.
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