Customs (Advance Rulings) Rules, 2002

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....te of their publication in the Official Gazette. 2. Definitions. - In these rules, unless the context otherwise requires, - (a) "Act" means the Customs Act, 1962 (52 of 1962); (b) "Authority" means the Authority for Advance Rulings constituted under section 28F of the Customs Act, 1962 (52 of 1 962). (c) "Form - Application for Advance Ruling (Customs)" means the form annexed to these rules. (d) "Words and expressions used and not defined herein but defined in the Act, shall have the meanings respectively, assigned to them in the Act. 3. Form and manner of application. - (1) An application for obtaining an advance ruling under sub-section (1) of section 28H of the Act shall be made in Form- Applicati....

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....lings and duly signed by the Members to be sent to each of the applicant and to the Commissioner of Customs under sub-section (7) of section 28-I of the Act, shall be certified to be true copy of its original by the Commissioner, Authority for Advance Rulings, or any other officer duly authorized by the Commissioner, Authority for Advance Rulings, as the case may be. [Application for Advance Ruling (Customs)] (See rule 3 of the Customs (Advance ruling) Rules, 2002) BEFORE THE AUTHORITY FOR ADVANCE RULINGS (CUSTOMS AND CENTRAL EXCISE) NEW DELHI (Form of application for seeking Advance Ruling under Section 28H of the Customs Act, 1962.) Application No. ...... of......... 1. Full name and address along with telephone and Fax number of ....

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....signation) and that I am competent to make this application and verify it. 2. I also declare that the question (s) on which the advance ruling is sought is/are not pending in any case before any central excise authority, Appellate Tribunal or any Court. 3. Verified this.............day...........of.............200 ...............at (Applicant's signature) ANNEXURE I Statement of the relevant facts having a bearing on the question(s) on which the advance ruling is required Place ……………………. Date …………………….. (Applicant's signature) ANNEXURE II Statement containing the applicant's interpretation of law and/or facts....