Advance ruling procedure under customs law requires record review, hearing safeguards, and rejection where issues are already pending or decided. Application for advance ruling under the Customs Act is to be forwarded to the Principal Commissioner or Commissioner of Customs, who may be called upon to produce relevant records, which must be returned promptly after use. The Authority may allow or reject the application after examining the application and the records, but it cannot allow a question already pending before a customs officer, the Appellate Tribunal, or any Court, or one already decided by the Appellate Tribunal or any Court. Rejection requires an opportunity of hearing and a written order stating reasons, and copies of the order must be sent to the applicant and the customs authority concerned.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance ruling procedure under customs law requires record review, hearing safeguards, and rejection where issues are already pending or decided.
Application for advance ruling under the Customs Act is to be forwarded to the Principal Commissioner or Commissioner of Customs, who may be called upon to produce relevant records, which must be returned promptly after use. The Authority may allow or reject the application after examining the application and the records, but it cannot allow a question already pending before a customs officer, the Appellate Tribunal, or any Court, or one already decided by the Appellate Tribunal or any Court. Rejection requires an opportunity of hearing and a written order stating reasons, and copies of the order must be sent to the applicant and the customs authority concerned.
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