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Notifications
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Seeks to amendment in Notification No. 82/2016-Customs (N.T.) dated 07.06.2016 - Appointment of Common Adjudicating Authority
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Common Adjudicating Authority appointment amended: specified table entries now designate Commissioner of Customs (Export) role.
Operative amendment: In the Table to Notification No. 82/2016-Customs (N.T.), the entries at serial numbers 15 and 29, in column 6, are substituted so that the existing text is replaced by the designation "Commissioner of Customs (Export), New Custom House, Mumbai." This substitution is issued under the statutory authority vested in the revenue intelligence office to amend appointment-related entries in the notification.
Central Government rescinds Customs (Advance Rulings) Rules 2002
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Rescission of Advance Rulings Rules: central government withdraws prior rules and preserves past actions under a savings clause.
The Central Government rescinds the Customs (Advance Rulings) Rules, 2002 under section 156 of the Customs Act, 1962, withdrawing that regulatory framework for advance rulings; the rescission is subject to a savings clause preserving actions done or omitted before the rescission.
Appointment of CAA by DGRI
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Common Adjudicating Authority centralises adjudication of specified show cause notices by designated customs officers.
The Principal Director General, Revenue Intelligence, appoints designated officers as a Common Adjudicating Authority to exercise the powers and discharge duties of originally named adjudicating officers for specific show cause notices listed in the Table; the notification identifies each noticee, show cause notice reference and date, the original adjudicating authority, and the officer authorised to act as the Common Adjudicating Authority, thereby centralising adjudication for those specified matters.
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.

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Acts Income Tax