Customs Authority for Advance Rulings
Regulations, 2021 Amended
·
Every
application shall be filed in quadruplicate and shall be accompanied by a fee
of ten thousand rupees in the form of demand draft drawn in favour
of “Customs Authority for Advance Rulings, New Delhi”
[Notification No. 63/2022 –
Customs (N.T.) dated 20 July 2022]
G.S.R.
599(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), the Central Board of Indirect
Taxes and Customs hereby makes the following regulations to amend the Customs
Authority for Advance Rulings Regulations, 2021, namely: -
1. Short title
and commencement.—(1) These regulations may be called
the Customs Authority for Advance Rulings (Amendment) Regulations, 2022.
(2) They shall
come into force on the date of their publication in the Official Gazette.
2. In the Customs
Authority for Advance Rulings Regulations, 2021 (hereinafter referred to as the
said regulations), in regulation 2,
(a) sub-clause (ii) of clause (d) shall be omitted;
(b) in clause (e), for the word “Board”, the word “Authority”
shall be substituted.
3. In the said
regulations, in regulation 6,-
(a) in sub-regulation (1), in the Table, in column (2), for the
words “Customs Authority for Advance Rulings, Delhi.”, the words “Customs Authority
for Advance Rulings, New Delhi.” shall be substituted;
(b) in sub-regulation (2), for the word “Delhi”, the words “New
Delhi” shall be substituted; (c) for
sub-regulation (3), the following sub-regulation shall be substituted, namely:-
“(3) The Secretary
shall publish a public notice specifying therein the address, phone number and
other details related to the concerned Authority, under intimation to the
Board.”;
(d) sub-regulation (4) shall be omitted;
(e) in
sub-regulation (5), for the words, brackets and figure “sub-rule (1)”, the
words, brackets and figure “sub-regulation (1)” shall be substituted;
(f) for sub-regulation (6), the following sub-regulation shall
be substituted, namely:-
“(6) Every
application shall be filed online through a common portal and shall be
accompanied by an online fee of ten thousand rupees:
Provided
that until the filing through a common portal and payment of online fee is operationalised, every application shall be filed in
quadruplicate and shall be accompanied by a fee of ten thousand rupees in the
form of demand draft drawn in favour of “Customs Authority
for Advance Rulings, New Delhi” or “Customs Authority for Advance Rulings,
Mumbai”, as the case may be.”
4. In the said
regulations, in regulation 7,-
(a) sub-regulation (1) shall be omitted;
(b) in sub-regulation (2), for the words “in these
regulations.”, the words “as per the provisions of the Act.” shall be
substituted;
(c) in sub-regulation (3), for the words “under these
regulations.”, the words “as per the provisions of the Act.” shall be
substituted;
(d) sub-regulation (4) shall be omitted.
5. In the said
regulations, in regulation 8,-
(a) sub-regulation (1) shall be omitted;
(b) sub-regulation (4) shall be omitted;
(c) in sub-regulation (5), for the words “an endorsement
“examined and registered” shall be made thereon and a serial number allotted
thereto.”, the words “a serial number shall be allotted to the said application.”
shall be substituted;
(d) in
sub-regulation (6), for the words, brackets and figure “sub-rule (3)”, the
words, brackets and figure “sub-regulation (3)” shall be substituted;
(e) in
sub-regulation (7), for the words, brackets and figure “sub-rule (5)”, the
words, brackets and figure “sub-regulation (5)” shall be substituted;
(f) in sub-regulation (8), for the words, brackets and figure
“sub-rule (7)” the words “sub-regulation (7)” shall be substituted.
(g) in
sub-regulation (12) for the words “place fixed by the Authority.”, the words
“place fixed by the Authority or any medium as deem fit by the Authority, on
the request by the applicant or Principal Commissioner or Commissioner of
Customs.” shall be substituted.
6. In the said
regulations, in regulation 9, for
the words “of shall be”, the word “is” shall be substituted.
7. In the said
regulations, regulation 10 shall be omitted.
8. In the said
regulations, in regulation 11, in
sub-regulation (2), for the words, brackets and figure “sub-rule (1)”, the
words, brackets and figure “sub-regulation (1)” shall be substituted.
9. In the said
regulations, for regulation 12, the
following regulation shall be substituted, namely: -
“12. Mode of service of notices, etc.
-The service of notices or documents required to be served on the parties to
the application or petition and in the case of a Principal Commissioner or
Commissioner may be served as per the provisions of the Act.”
10. In the said
regulations, regulation 13 shall be omitted.
11. In the said
regulations, in regulation 16,
sub-regulation (2) shall be omitted.
12. In the said regulations, in regulation 19, in the proviso, for the words “under this rule”, the
words “under this regulation” shall be substituted.
13. In the said
regulations, for regulation 20, the
following regulation shall be substituted, namely:-
“20. Withdrawal of application. – The
applicant may withdraw his application at any time before an advance ruling is
pronounced.”.
14. In the said
regulations, in regulation 27, the following proviso shall be inserted,
namely:-
“Provided
that at the request of the applicant, the Authority may take necessary steps in
order to protect commercially confidential information.”
15. In the said
regulations, in the Form CAAR-1, against
serial number 13, in column(2), for the words “to be undertaken”, the
following shall be substituted,
namely:-
“to be undertaken. (It is mandatory to mention only one
Jurisdictional Principal Commissioner/Commissioner of Customs.)”.
[F. No. 275/16/2018-CX.8A(Pt)]
Omitted
Entries from Customs Authority for Advance Rulings Regulations, 2021
In
regulation 2, sub-clause (ii) of clause (d) shall be omitted
(ii)
the Principal Commissioner or Commissioner of Customs
designated by the Board in respect of the application;
In regulation 6, sub-regulation (4) shall be omitted
(4)
The application shall be deemed to have been submitted to the concerned
Authority on the date on which it is received in the office of the said
Authority.
In regulation
7, sub-regulation (1) shall be omitted
(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.
In regulation
7, sub-regulation (4) shall be omitted
(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.
In regulation
8, sub-regulation (1) and (4) shall be omitted
(1)
The officer receiving the application shall put his initials and the stamp of
the Authority thereon together with the date and time of receipt thereof and
shall also acknowledge its receipt and he shall also enter the particulars of
the application in the register of daily filing, maintained for that purpose.
(4)
Date of receipt of an application free from any defect or deficiency in the
secretariat of the Authority shall be deemed to be the date of the application
for the purposes of sub-section (4) of section 28H.
Regulation 10 shall be omitted
10. Form and manner of
appeal to Appellate Authority.
(1)
An appeal against the advance ruling issued under sub-section (6) of section
28-I shall be made by the applicant in Form CAAR-2 and shall be accompanied by
a fee of fifteen thousand rupees.
(2)
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 and no feel shall be payable by the said officer for filing the appeal.
(3)
An appeal shall be deemed to have been submitted to the Appellate Authority on
the date on which it is received in the office of the Appellate Authority.
Regulation 13 shall be omitted
13. Commissioner to be
designated by Board.
Where
in an application there is no Principal Commissioner or Commissioner specified
by the applicant, a copy of the application and enclosures thereto shall be
forwarded by the Authority to the Board calling upon them to designate, within
two weeks of receipt of such copy, a Principal Commissioner or Commissioner for
the purposes of the said application, failing which the application shall be
proceeded with in the absence of a Principal Commissioner or Commissioner.
In regulation
16, sub-regulation (2) shall be omitted
(2)
On a petition made by an applicant, the Authority may permit amendment of a
question, in appropriate cases.