The Central Government notified the Customs Authority for Advance Rulings Regulations, 2021.
The Authority will be empowered to hear and determine all applications and petitions.
The Authority may, if any difficulty arises in giving effect to its order or advance ruling, either suo motu or on a petition made by the applicant or the Principal Commissioner or Commissioner, within a period of 1 month of noticing the difficulty, by appropriate order remove such difficulty, and pass such other order as it considers just and necessary in the circumstances of the case.
The Authority may reopen the hearing of any case, before pronouncement of its order or advance ruling, for sufficient cause.
The Authority may, in an appropriate case, direct examination of any records and submission of report; conduct of any technical, scientific or market enquiry of any goods or services and submission of report and may also call for reports from experts and order such further investigation as may be necessary for effectual disposal of the application.
The Authority shall have all the powers of a civil court in regard to the matters, namely discovery and inspection; enforcing the attendance of any person and examining him on oath; issuing commissions; and compelling production of books of account and other records.
The Secretary shall be in overall charge of the office of the Authority and shall function under direct supervision of the Authority.
The Regulation specifies that the Applications shall be received between 10:00 a.m. and 1:00 p.m. and between 2:00 p.m. and 5:00 p.m. on any working day at the respective office of the Authority.
If any applicant wants to file the appeal against the ruling then 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.
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 in respect of appeal to the Appellate Authority for Advance Ruling and no feel shall be payable by the officer for filing the appeal.
As per the regulation the applicant shall not, except with the leave of the Authority, urge or be heard in respect of any question other than the question specified in the application, but in pronouncing an advance ruling on to the question set forth in the application, the Authority may at its discretion consider such other aspects as may be necessary pronounce the advance ruling on the question specified in the application.
In exercise of the powers conferred by section 156 of the Customs Act, 1962, the Central Government rescinded the Customs (Advance Rulings) Rules 2002.
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