Form and manner of application before Authority for Advance Ruling
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....ty as per the jurisdiction specified in column (3) of the Table below:- S. No. Customs Authority for Advance Rulings. Jurisdiction to hear applications for Advance Rulings (State-wise and Union territory-wise). (1) (2) (3) 1. 1[Customs Authority for Advance Rulings, New Delhi.] Jammu & Kashmir, Himachal Pradesh, Punjab, Chandigarh, Uttar Pradesh, Delhi, Haryana, Uttarakhand, Bihar, Jhark....
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....the concerned Authority, under intimation to the Board.] 4[****] (5) The application referred to in 5[sub-regulation (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 auth....
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....son, by that person or some person competent to act on his behalf. 6[(6) Every application shall be filed online through a common portal and shall be accompanied by an online fee of ten thousand rupees: Provided that until the filing through a common portal and payment of online fee is operationalised, every application shall be filed in quadruplicate and shall be accompanied by a fee of ten tho....
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....) dated 20-07-2022 before it was read as, "(4) The application shall be deemed to have been submitted to the concerned Authority on the date on which it is received in the office of the said Authority." 5. Substituted vide NOTIFICATION NO. 63/2022 - Customs (N.T.) dated 20-07-2022 before it was read as, "sub-rule (1)" 6. Substituted vide NOTIFICATION NO. 63/2022 - Customs (N....