Customs (Advance Rulings) Rules, 2002 — Amendments
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Advance ruling application requirements now require detailed proposed-business facts, applicant interpretation, verification, and confirmation that no parallel proceeding is pending.
The amended advance-ruling application form requires applicant and proposed-business details, eligibility particulars, non-hypothetical questions of law or fact, relevant facts, and the applicant's legal or factual interpretation. Verification must confirm that the questions are not pending before a Customs authority, appellate tribunal, or court. Applications must be filed in English or Hindi in quadruplicate, accompanied by the prescribed account-payee demand draft, and signed on every page with all annexures and supporting material.