Form and manner of application before Authority for Advance Ruling
X X X X Extracts X X X X
X X X X Extracts X X X X
....dictional Authority 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 Prad....
X X X X Extracts X X X X
X X X X Extracts X X X X
....fying therein the address, phone number and other details related to 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 wher....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (e) in the case of an association, by any member of the association or the principal officer thereof; and (f) in the case of any other person, 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 t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....re it was read as, "(3) The Board shall pass an order specifying therein the address, phone number and other details related to the concerned Authority. " 4. Omitted vide NOTIFICATION NO. 63/2022 - Customs (N.T.) 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 ....
TaxTMI