Constitution of Authority for Advance Ruling (Central Excise, Customs and Service Tax) :

The Authority can formulate its own procedure. This Authority can examine people on oath and compel production of documents like a Civil Court under Code of Civil Procedure. It is a civil court for purposes of section 195 of Code of Criminal Procedure and proceedings are deemed to be judicial proceedings under section 193 and 228 of the IPC.

Under section 28F of the Customs Act, 1962, the authority shall consist of a Chairperson who shall be retired judge of Supreme Court along with officer of Indian customs and excise
service qualified to be a Member of the Board and officer of Indian Legal Service qualified to be Additional Secretary to Government of India.

As per section 28F supra, the authority shall be situated at Delhi.

Under section 23D(5), the applicant can appear in person or through authorised representative as set out in section 35Q.

The status of the Advance Ruling Authority falls within the meaning of Article 227 of the Constitution of India. Advance Ruling Authority is vested with the powers of civil court on inspection, enforcing attendance, examination under oath, compelling production of books of account, summons, etc. [Section 23G].

Hence, the status of the Authority of Tribunal and is amenable to writ jurisdiction of High Courts.

In UAE Exchange Center Ltd v. UOI 2009 (236) ELT 223 (Del), the High Court held that writ jurisdiction was invocable against advance rulings.