Customs Authority for Advance Rulings Regulations, 2021
Notification No. 01/2021 Customs (N.T.) Dated 04/01/2021
G.S.R.- (E). - In exercise of the powers conferred by section 157 read with subsection (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 :-
| Regulation 1 | Short title and commencement |
| Regulation 2 | Definitions |
| Regulation 3 | Language of Authority |
| Regulation 4 | Powers of Authority |
| Regulation 5 | Powers and functions of Secretary |
| Regulation 6 | Form and manner of application before Authority for Advance Ruling |
| Regulation 7 | Procedure for filing applications |
| Regulation 8 | Procedure on receipt of application |
| Regulation 9 | Appeal against advance ruling |
|
Regulation 10 Omitted Vide Notification No. 63/2022 -Customs (N.T.) Dated 20.07.2022 |
Form and manner of appeal to Appellate Authority |
| Regulation 11 | Signing of notices, etc |
| Regulation 12 | Mode of service of notices, etc |
|
Regulation 13 Omitted Vide Notification No. 63/2022 -Customs (N.T.) Dated 20.07.2022 |
Commissioner to be designated by Board |
| Regulation 14 | Additional facts by way of petition |
| Regulation 15 | Questions not specified in application |
| Regulation 16 | Authorisation to be filed |
| Regulation 17 | Continuation of proceedings after death, etc., of applicant |
| Regulation 18 | Hearing of application |
| Regulation 19 | Hearing of application ex parte |
| Regulation 20 | Withdrawal of application |
| Regulation 21 | Modification of order or advance ruling |
| Regulation 22 | Rectification of mistakes |
| Regulation 23 | Amendment of records |
| Regulation 24 | Supply of certified copies |
| Regulation 25 | Inspection of records |
| Regulation 26 | Declaration of advance ruling to be void in certain circumstances |
| Regulation 27 | Publication of orders or advance rulings |
| Regulation 28 | Authentication and communication of orders or advance rulings |
| Regulation 29 | Proceedings of Authority |
| Regulation 30 | Procedure in case of petition |
| Regulation 31 | Procedure in case of transferred application and proceeding |
| Regulation 32 | Dress regulation |
| Regulation 33 | Prohibition of arms, mobile phones, etc |