Notification No. 01/2021–Customs (N.T.)

G.S.R. 4(E).—In exercise of the powers conferred by section 157 read with sub-section (1) of section 28H, sub-section (1) of section 28KA and sub-section (1) of section 28M of the Customs Act, 1962 (52 of 1962) and in supersession of the Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005, in so far as they relate to the matters pertaining to the Customs Act, 1962 (52 of 1962), except as respects things done or omitted to be done before such supersession, the Board hereby makes the following regulations, namely :-

1. Short title and commencement. –
   (1) These regulations may be called the Customs Authority for Advance Rulings Regulations, 2021.
   (2) They shall come into force on the date of their publication in the Official Gazette.
   
2. Definitions. – In these regulations, unless the context otherwise requires,
   (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 in respect of the application;
   
   (e) “Secretary” means an officer, not below the rank of Assistant Commissioner of Customs or Assistant Commissioner of Central Tax designated as Secretary by the Board;
   
   (f) “section” means section of the Act;
   
   (g) words and expressions used in these regulations and not defined but defined in the Act shall have same meanings respectively assigned to them in the Act.

3. Language of Authority. –
   (1) The language of the Authority shall be Hindi or English.
   (2) Where any document is in a language other than Hindi or English, a Hindi or English translation thereof duly attested shall be filed along with the original document.
   
4. Powers of Authority. –
   (1) The Authority shall have the power to hear and determine all applications and petitions.
   
   (2) 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 one 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.
   
   (3) The Authority may reopen the hearing of any case, before pronouncement of its order or advance ruling, for sufficient cause.
   
   (4) The Authority may, in an appropriate case, direct –
   
   (i) examination of any records and submission of report;
   (ii) 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.
   
   (5) The Authority shall have all the powers of a civil court in regard to the following matters, namely :-
   (i) discovery and inspection;
   (ii) enforcing the attendance of any person and examining him on oath;
   (iii) issuing commissions; and
   (iv) compelling production of books of account and other records.
   
5. Powers and functions of Secretary. –
   
   (1) The Secretary shall be in overall charge of the office of the
   Authority and shall function under direct supervision of the Authority.
   
   (2) The Secretary shall –
   
   (a) have custody of the records 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 orders of the Authority;
   
   (i) return original records to the person from whose custody they were requisitioned;
   
   (j) allow inspection of the records of the Authority;
   
   (k) carry out any amendment of the records of the Authority to conform to its directions;
   
   (l) grant to the parties to the application or petition certified copies of the orders or advance rulings and documents filed in the proceedings before the Authority;
   
   (m) preserve records of every application or petition and other materials for a period of five years from the date of disposal of the application and weed out or destroy the same thereafter unless otherwise directed by the Authority; and
   
   (n) discharge any other function as may be assigned by the Authority by special or general order.