TaxTMI 
TaxTMI 
Customs Authority for Advance Rulings Regulations, 2021.
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.... (a) "Act" means the Customs Act, 1962 (52 of 1962); (b) "authorised representative", - (i) in relation to an applicant means an authorised representative as defined in sub-section (2) of section 146A of the Act; (ii) in relation to a Principal Commissioner or Commissioner, means a person - (A) authorised in writing by the Principal Commissioner or Commissioner to act as an authorised representative; or (B) appointed by the Central Government as authorised representative or authorised by the Central Board of Indirect Taxes and Customs to appear, plead and act for the Principal Commissioner or Commissioner in any proceeding before the Authority; (c) "petition" means any petition of interlocutory, incidental or ancillary nature or representation filed in a pending or disposed of application; (d) "Principal Commissioner or Commissioner", in respect of an application, means- (i) the Principal Commissioner or Commissioner of Customs, specified in the application; or (ii) the Principal Commissioner or Commissioner of Customs designated by the Board ....
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....rds and the official seal of the Authority; (b) receive all applications and petitions filed before the Authority; (c) scrutinise applications and petitions and point out omissions and defects in the application or petition and require the applicant or petitioner to make good the omissions or remove the defects within the time granted by the Secretary and in case of non-compliance, place such application or petition before the Authority for appropriate orders; (d) forward a copy of the application along with its enclosures to the Principal Commissioner or Commissioner of Customs to transmit records of the case, if any, and to offer his comments on the application; (e) place all the applications before the Authority for appropriate orders under sub-section (2) of section 28-I; (f) issue notices or other processes, as may be ordered by the Authority; (g) verify service of notices or other processes on the parties to the application or petition and obtain necessary orders of the Authority in case of defective service; (h) requisition records from the custody of any person, on the o....
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.... to the concerned Authority on the date on which it is received in the office of the said Authority. (5) The application referred to in sub-rule (1), the verification contained therein and all relevant documents accompanying such application shall be signed, - (a) in the case of an individual, by the individual himself, or where the individual is absent from India, by the individual concerned or by some person duly authorised by him in this behalf; and where the individual is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf; (b) in the case of a Hindu undivided family, by the Karta of that family and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of that family; (c) in the case of a company or local Authority, by the principal officer thereof authorised by the company or the local Authority, as the case may be, for such purpose; (d) in the case of a firm, by any partner thereof, not being a minor; (e) in the case of an association, by a....
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.... to rectify the deficiency or defect within the time granted by the Secretary and such application shall be deemed to have been received on the date when it is re-submitted after removal of such deficiency or defect, for the purposes of sub-section (6) of section 28-I. (4) Date of receipt of an application free from any defect or deficiency in the secretariat of the Authority shall be deemed to be the date of the application for the purposes of sub-section (4) of section 28H. (5) When an application is free from any defect or deficiency, an endorsement "examined and registered" shall be made thereon and a serial number allotted thereto. (6) In case the defect or deficiency is not removed or made good within the time granted under sub-rule (3), the application shall be placed before the Authority for appropriate orders. (7) On allotment of serial number to an application under sub-rule (5), a copy of the application shall be forwarded to the concerned Principal Commissioner or Commissioner of Customs for furnishing relevant records with comments, if any. (8) On receipt of the relevant records or comments from the Principal Commissioner or....
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....upon the parties to the application. 9. Appeal against advance ruling. - The Principal Commissioner or Commissioner of shall be authorised to file appeal against the advance ruling in terms of sub-section (1) of section 28KA. 10. Form and manner of appeal to Appellate Authority. - (1) An appeal against the advance ruling issued under sub-section (6) of section 28-I shall be made by the applicant in Form CAAR-2 and shall be accompanied by a fee of fifteen thousand rupees. (2) An appeal against the advance ruling issued under sub-section (6) of section 28-I of shall be made by the Principal Commissioner or Commissioner in Form CAAR-3 and no feel shall be payable by the said officer for filing the appeal. (3) An appeal shall be deemed to have been submitted to the Appellate Authority on the date on which it is received in the office of the Appellate Authority. 11. Signing of notices, etc. - (1) Every requisition, direction, letter, authorisation, or notice to be issued on behalf of the Authority, shall be signed by the Secretary or by any other officer authorised by him. (2) Nothing contained....
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....sider such other aspects as may be necessary to pronounce the advance ruling on the question specified in the application. (2) On a petition made by an applicant, the Authority may permit amendment of a question, in appropriate cases. 16. Authorisation to be filed. - (1) An authorised representative appearing for the applicant or the Principal Commissioner or Commissioner, as the case may be, shall, before the commencement of the hearing, file before the Secretary, a document authorising him to appear for the said applicant or the Principal Commissioner or Commissioner. (2) Every such authorised representative appearing shall notify to the Secretary the address of his office, before the commencement of the hearing. (3) Any change of an authorised representative shall be intimated by the concerned party to the Secretary as well as to the other party to the application. (4) No person other than an applicant or the concerned Principal Commissioner or Commissioner or their authorised representative, shall be heard in person save by special leave of the Authority. 17. Continuation of proceedings after death, etc., of applicant. - Where the....
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....n the application was called for hearing, the Authority may, after allowing the opposite party a reasonable opportunity of being heard, make an order setting aside the ex parte order or advance ruling and restore the application for fresh hearing. 20. Withdrawal of application. - The applicant may withdraw his application within two weeks from the date of the application and thereafter only with the leave of the Authority. 21. Modification of order or advance ruling. - The Authority may suo motu or on a petition by the applicant or the Principal Commissioner or Commissioner, but before pronouncement of an advance ruling or before an advance ruling pronounced has been given effect to, on being satisfied that an order or advance ruling was pronounced under mistake of law or fact, modify such order or advance ruling in such respects as it considers appropriate, after allowing the applicant and Principal Commissioner or Commissioner concerned a reasonable opportunity of being heard. 22. Rectification of mistakes. - (1) The Authority may, with a view to rectifying any mistake apparent from the record, amend any advance ruling pronounced by it before such....
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....nt shall be in writing - (a) informing him of the grounds on which it is proposed to declare the advance ruling as void ab initio; (b) enclosing copies of the documents, if any, sought to be relied upon; (c) giving an opportunity of making a representation in writing within such reasonable time as may be specified in the notice against the grounds for declaring the advance ruling void ab initio; and (d) giving a reasonable opportunity of being heard in person or through an authorised representative in the matter. (4) A copy of the notice with enclosures shall also be forwarded to the Principal Commissioner or Commissioner for comments, if any, and a reasonable opportunity shall also be given to the Principal Commissioner or Commissioner or his authorised representative of being heard before passing any order. (5) Where the Authority finds that the advance ruling was obtained by the applicant by fraud or misrepresentation of facts, the same shall be declared void ab initio. 27. Publication of orders or advance rulings. - Such of the orders or advance rulings of the Authority, as ....
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....(iii) Telephone number (with STD/ISD code) (iv) Fax number (with STD/ISD code) (v) E-mail address (vi) Postal address [to be provided if different from (ii) above] (vii) Permanent Account Number (Income Tax) of the applicant (if any). 2. Importer-Exporter Code number of the applicant (if any). 3. Jurisdictional Authority (Tick whichever is applicable) i) CAAR, New Delhi ii) CAAR, Mumbai 4. Details of Authorized Representative (if any) (i) Full name (ii) Complete address (iii) Telephone number (with STD/ISD code) (iv) Fax number (with STD/ISD code) (v)&n....
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....er of Customs, Appellate Tribunal or any Court of Law? If so, provide relevant details. 12. Whether a similar matter as raised in the question(s) by the applicant has already been decided by the Appellate Tribunal or any Court? 13. Jurisdictional Principal Commissioner/ Commissioner of Customs i.e. from where import/export is proposed to be undertaken. 14. List of documents/statement attached (attach the list on a separate sheet, if necessary) 15. Particulars of the fee paid. (Signature of Applicant/Authorized Representative) VERIFICATION I, ________________(name in full and in block letters), son/daughter/wife of _____________ do hereby solemnly declare that to the best of my knowledge and belief information and statements furnished in above format and in the annexure(s) thereto including the documents enclosed are correct. I am making this application in my capacity as ___________________ (designation). I am competent to make and verify this application. 2. I also declare that the question (s) on which ....
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....Authority for Advance Ruling as prayed above; b. grant a personal hearing; and c. pass any such further or other order (s) as may be deemed fit and proper in facts and circumstances of the case. And for this act of kindness, the appellant, as is duty bound, shall ever pray. (Signature of Applicants/ Authorized Representative) VERIFICATION I, _____________________(name in full and in block letters), son/daughter/wife of ___________________ do hereby solemnly declare that to the best of my knowledge and belief information and statements furnished in above format and in the annexure(s) thereto including the documents enclosed are correct. I am making this application in my capacity as ___________________ (designation). I am competent to make and verify this appeal. Place: Date: (Signature of Applicant/ Authorized Representative) FORM CAAR-3 [See regulation 10(2)] Appeal to the Appellate Authority for Advance Ruling 1. Advance Ruling/ Order Number with the Date & the Authority 2. Date of Communication of the Ruling/ Order 3. ....