Advance ruling application procedure requires specified form, jurisdiction by address, entity signatures and online portal filing with fee. Applications for customs advance rulings must be made on Form CAAR-1 to the jurisdictional Authority determined by the applicant's address, with the Authority at New Delhi handling addresses outside India. Applicants must sign applications according to prescribed entity-specific rules (individuals, guardians, Karta, principal officers, partners, association members or competent representatives). All applications are to be filed online via a common portal with an online filing fee; until online filing and payment are operational, applications shall be filed in quadruplicate with the specified fee by demand draft to the designated Authority.
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Advance ruling application procedure requires specified form, jurisdiction by address, entity signatures and online portal filing with fee.
Applications for customs advance rulings must be made on Form CAAR-1 to the jurisdictional Authority determined by the applicant's address, with the Authority at New Delhi handling addresses outside India. Applicants must sign applications according to prescribed entity-specific rules (individuals, guardians, Karta, principal officers, partners, association members or competent representatives). All applications are to be filed online via a common portal with an online filing fee; until online filing and payment are operational, applications shall be filed in quadruplicate with the specified fee by demand draft to the designated Authority.
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