Customs Authority for Advance Rulings Regulations, 2021.
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Advance Rulings procedure clarified: new CAAR regulations set jurisdiction, application, hearing and appeal framework requirements.
The regulations prescribe the procedural regime for customs advance rulings: CAAR jurisdiction (Delhi/Mumbai) and application requirements (Form CAAR-1, fee, signatures, quadruplicate filing), Secretary's administrative duties (receipt, scrutiny, record custody, notices, certified copies), and the Authority's powers (hearings, civil court powers, expert enquiries, reopening and correction of rulings). They set timelines for scrutiny and comments from Principal Commissioner/Commissioner, hearing conduct including ex parte disposal and restoration, amendment and rectification procedures, voidance for fraud, publication of rulings, and appeal mechanisms via CAAR-2 and CAAR-3.