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Introducing the “In Favour Of” filter in Case Laws.
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<h1>Customs Rules Amended: New FORM-AAR(CUS) Introduced for Advance Rulings Under Section 28H of Customs Act, 1962</h1> The Central Government has amended the Customs (Advance Rulings) Rules, 2002, through Notification No. 54/2003-Cus. (N.T.), dated July 23, 2003. The amendment introduces a new application form, FORM-AAR(CUS.), for seeking advance rulings under section 28H of the Customs Act, 1962. Applicants must provide details such as their name, address, business activity, and questions of law or fact on which they seek a ruling. The application must be accompanied by a demand draft and adhere to specific guidelines, including verification and submission of relevant documents and statements.