Procedure on receipt of application [Section 28-I] :
The following procedure is to be followed by the Advance Ruling Authority on receipt of an application for Advance Ruling.
1. Calling for relevant records: On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the Principal Commissioner/Commissioner of Customs and, if necessary, call upon him to furnish the relevant records. Where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the Principal Commissioner/Commissioner of Customs.
2. Allowing or rejecting the application The Authority may, after examining the application and the records called for, by order, either allow or reject the application. However, the Authority shall not allow the application where the question raised in the application is –
(a) already pending in the applicant’s case before any officer of customs, the Appellate Tribunal or any Court;
(b) the same as in a matter already decided by the Appellate Tribunal or any Court:
Further, no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard. It is also provided that where the application is rejected, reasons for such rejection shall be given in the order [Sub-section (2)].
3. Copy of every order to be sent to Principal Commissioner/Commissioner of Customs: A copy of every order made under sub-section (2) shall be sent to the applicant and to the Principal Commissioner/Commissioner of Customs. [Sub-section (3)]
4. Pronouncement of Advance Ruling: Where an application is allowed under subsection (2), the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority, pronounce its advance ruli ng on the question specified in the application. [Sub-section (4)]
5. Opportunity to an applicant of being heard: On a request received from the applicant, the Authority shall, before pronouncing its advance ruling, provide an opportunity to the applicant of being heard, either in person or through a duly authorised representative. [Sub-section (5)]
Any person who is entitled or required to appear before an officer of customs or the Appellate Tribunal in connection with any proceedings under this Act, otherwise than when required under section 108 to attend personally for examination on oath or affirmation, may, subject to the other provisions of this section, appear by an authorised representative.
For the purposes of this section, “authorised representative” means a person authorised by the person referred to in sub-section (1) of Section 146 to appear on his behalf, being –
(a) his relative or regular employee; or
(b) a custom house agent licensed under section 146; or
(c) any legal practitioner who is entitled to practise in any civil court in India; or
(d) any person who has acquired such qualifications as the Central Government may specify by rules made in this behalf.
6. Time limit for pronouncing advance ruling: The Authority shall pronounce its advance ruling in writing within ninety days of the receipt of application. [Sub -section (6)]
A copy of the advance ruling pronounced by the Authority, duly signed by the Members and certified in the prescribed manner shall be sent to the applicant and to the Principal Commissioner/Commissioner of Customs, as soon as may be, after such pronouncement.