Procedure on receipt of application

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ds: Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the ^3A[Principal Commissioner of Customs or Commissioner of Customs]. (2) The Authority may, after examining the application and the records called for, by order, either allow or reject the application: Provided that the Authority shall not allow ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority, pronounce its advance ruling on the question specified in the application. (5) On a request received from the applicant, the Authority shall, before pronouncing its advance ruling, provide an opportunity to the applicant of being heard, either in person or through a duly auth....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2002 w.e.f. 11-05-2002 before it was read as, "except in the case of a resident applicant"  3.  Substituted vide Section 78 of the Finance (No. 2) Act, 2014 w.e.f. 06-08-2014 before it was read as, "Commissioner of Customs" 3A.  Substituted vide Section 78 of the Finance (No. 2) Act, 2014 w.e.f. 06-08-2014 before it was read as, "Commis....