Customs Authority for Advance Rulings Regulations, 2021

Regulation 7. Procedure for filing applications

^{[helldod1omit}[(1) 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.]^helldod]

(2) Every application, its verification, annexures, statements and supporting documents shall be signed in the manner set out ²[as per the provisions of the Act] ^[helldodold[in these regulations]^helldod].

(3) The application shall be accompanied by evidence that the person who has signed the application, verification and other documents is authorised or competent to sign ²[as per the provisions of the Act] ^[helldodold[under these regulations]^helldod].

^{[helldod1omit}[(4) Every application, its verification, annexures, statements and supporting documents shall be on A-4 size paper and should be neatly and legibly written, typed or printed leaving a left margin of five centimeters and only on one side of a page in double-line spacing.]^helldod]

(5) If the applicant is not based in India, he shall, inter alia, indicate in a separate annexure to the application -

(a) his postal and e-mail address abroad;

(b) the name and address including e-mail address of his representative in India, if any, authorised to act on his behalf and to receive notices or other documents sent by the Authority.

1. Omitted Vide Notification No. 63/2022 -Customs (N.T.) Dated 20.07.2022

2. Substituted Vide Notification No. 63/2022 -Customs (N.T.) Dated 20.07.2022