Authorised representative definitions clarify representation and Secretary designation under advance rulings procedures for customs. Definitions in the Regulations designate the Act as the Customs Act, 1962; define authorised representative for applicants (per section 146A(2)) and for Principal Commissioner or Commissioner (authorised in writing or appointed/authorised by Central Government or the Board to appear before the Authority); define 'petition' as interlocutory, incidental or ancillary representations; identify Principal Commissioner or Commissioner as the officer specified in the application; define 'Secretary' as an officer not below Assistant Commissioner designated by the Authority; and provide that undefined terms take their meanings from the Act.
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Provisions expressly mentioned in the judgment/order text.
Authorised representative definitions clarify representation and Secretary designation under advance rulings procedures for customs.
Definitions in the Regulations designate the Act as the Customs Act, 1962; define authorised representative for applicants (per section 146A(2)) and for Principal Commissioner or Commissioner (authorised in writing or appointed/authorised by Central Government or the Board to appear before the Authority); define "petition" as interlocutory, incidental or ancillary representations; identify Principal Commissioner or Commissioner as the officer specified in the application; define "Secretary" as an officer not below Assistant Commissioner designated by the Authority; and provide that undefined terms take their meanings from the Act.
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