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