Advance rulings for customs: establishes prescribed application form, filing, signing, verification, and certification procedures. The rules prescribe the procedure for obtaining Advance Rulings under the Customs Act, including scope, definitions and that applications must be made in the prescribed Form and filed in quadruplicate. Applications must include specified particulars, a verification and annexures signed by competent persons according to the applicant's status, and be accompanied by the prescribed fee. The Form requires detailed factual statements, the precise question of law or fact, the applicant's interpretation, and a declaration that the question is not pending elsewhere. Rulings must be transmitted to the applicant and Commissioner and certified true by the Commissioner or authorized officer.
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Provisions expressly mentioned in the judgment/order text.
Advance rulings for customs: establishes prescribed application form, filing, signing, verification, and certification procedures.
The rules prescribe the procedure for obtaining Advance Rulings under the Customs Act, including scope, definitions and that applications must be made in the prescribed Form and filed in quadruplicate. Applications must include specified particulars, a verification and annexures signed by competent persons according to the applicant's status, and be accompanied by the prescribed fee. The Form requires detailed factual statements, the precise question of law or fact, the applicant's interpretation, and a declaration that the question is not pending elsewhere. Rulings must be transmitted to the applicant and Commissioner and certified true by the Commissioner or authorized officer.
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