_1_

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, Ihc 23rti August, 2002

No. 55/2002-CLSTOMS (NT)

G.S.R. 593(E).— In exercise of the powers conferred by section 156 read with sub-sections (1) and (3) of

section 28 H, sub-section (7) of section 28-1 of the Customs Act, 1962 (52 of 1962), the Central

Government hereby makes the following rules, namely: -

I. Short title, extent and commencement - (1) These rules may be called the Customs

(Advance Rulings) Rules, 2002.

(2)

They extend to the whole of India.

(3)

They shall come into force on the date of their publication in the Official Gazette

2 Definitions - In these rules, unless the context otherwise requires,-

(a) "Act" means the Customs Act, 1962 (52 of 1962);

(b) "Authority" means the Authority for Advance Rulings constituted under section 28F of

the Customs Act, 1962 (52 of 1962).

rules

(d) Words and expressions used and not defined herein but defined in the Act, shall have the

meanings respectively, assigned to them in the Act

THE GAZETTE OF INDIA. EXTRAORDINARY

I PAR i'II—Sir. Vi)\

Form and manner of application. - (!) An application for obtaining an advance ruling under

sub-section (1) of section 28H of the Act shall be made in Form- Application for Advance Ruling

(Customs).

(2)

The application referred to in sub-rule (1), the verification contained therein and all

relevant documents accompanying such application shall be signed, -

(a)

in the case of an individual, by the individual himself, or where the individual is

absent from India, by the individual concerned or by some person duly authorized by

him in this behalf; and where the individual is a minor or is mentally incapacitated

from attending to his affairs, by his guardian or by any other person competent to act

on his behalf,

(b)

in the case of a Hindu undivided family, by the Karta of that family and, where the

Karta is absent from India or is mentally incapacitated from attending to his affairs,

by any other adult member of that family;

(c)

in the case of a company or local authority, by the principal officer thereof

authorized by the company or the local authority, as the case may be, for such

purpose,

(d)

in the case of a firm, by any partner thereof, not being a minor;

(e)

in the case of an association, by any member of the association or the principal

officer thereof; and

in the case of any other person, by that person or some person competent to act on

his behalf

(3)

F.very application shall be filed in quadruplicate and shall be accompanied by a fee

of two thousand five hundred rupees

4 Certification of copies of the advance rulings pronounced by the Authority - A copy of

the advance ruling pronounced by the Authority for Advance Rulings and duly signed by the

Members to be sent to each of the applicant and to the Commissioner of Customs under sub-section

(7) of section 28-1 of the Act, shall be certified to be true copy of its original by ihc Commissioner,

Authority for Advance Rulings, or any other officer duly authorized by the Commissioner,

Authority for Advance Rulings, as ihe case may be

__9

FOR_M-AAR(CUS)

[Application for Advance Ruling (Customs)]

(See rule 3 of the Customs (Achancc ruling) Rules. 2<)<)2)

BEFORE THE AUTHORITY FOR ADVANCE RULINGS

(CUSTOMS AND CENTRAL EXCISE)

NEW DELHI

(Form of application for seeking Advance Ruling under Section 28H of the

Customs Act, 1^52 )

Application No

. o f

Full name and address along with telephone and

Fax number of the applicant

Names, addresses, telephone and fax numbers, of

the resident(s)/non-resident(s), setting up the joint

venture.

Status of the residents )/non-resident (s), setting up

the joint venture.

Import - Export Code No.(s) of the joint venture

party(s) mentioned at serial number 2 (if any)

Permanent Account Number (s) of the joint

venture party(s) mentioned at serial number 2 (if

any).

Basis of claim that the person(s) referred to at

serial number 2, as the case may be, are non-

resident (s).(wherever applicable).

Question(s) of law and/or fact relating to an

activity proposed to be undertaken on which the

advance ruling is required.

Statement of any relevant facts having a bearing

on the aforesaid question (s).

Statement containing the applicant's interpretation

of law and/or facts, as the case may be, in respect

of the aforesaid question(s)

•

THE GAZETTE OF INDIA EXTRAORDINARY

[PAR r II—Sbr 3(0]

Commissioner of Customs having jurisdiction in

respect of the question referred at serial number

seven above (if any),

11.

List of documents / statements attached.

12.

Particulars

of account

payee demand

draft

accompanying the application

(Applicant's signature)

VERIFICATION

(name in full and in block letters), son/daughter/wife of

do hereby solemnly declare that to the best of my knowledge and belief

what is stated above and in the annexure(s), including the documents are correct I am making this

application in my capacity as

(designation) and that I am competent to

make this application and verify it

I also declare that the question (s) on which the advance ruling is sought is/are not pending

in any case before any central excise authority. Appellate Tribunal or ?,ny Court

Verified this

day . . .

200

.at

(Applicant s signature)

ANNEXUREI

Statement of the relevant facts having a bearing on the question(s) on which

the advance ruling is require*!

Place

Date

(Applicant's signature)

AVNEXURE IS

Statement containing the applicant's interpretation of Uw and/or facts, as the case may be,

in rc*peej of the questions (s) on which advance ruling is required

Place

Date

(Applicant's signature)

Notes :

The application must be filled in English or Hindi in quadruplicate.

The application must be accompanied by an account payee demand draft of Rupees two

thousand five hundred drawn in favour of Authority for Advance Rulings, payable at New

Delhi. Particulars of the draft should be entered in the column pertaining to item number 12.

Please state whether Individual, Hindu undivided family, Company, Firm, an Association of

Persons, etc

The number and year of receipt of the application will be filled in the Office of the Authority

for Advance Rulings

If the space provided for answering any item in the application is found insufficient, separate

sheets may be used for this purpose. Each sheet must be signed at the bottom by the applicant

In reply to item number 3 the applicant must stale the status of party(s) in the joint venture, i.e.

whether the party(s) is an individual, Hindu undivided family firm, company, firm association

of persons or any other person. The status should be given in respect of each party.

For item number 6, the reply must be given in the context of the provisions regarding

'residence' in India as per the Income Tax Act, 1%1

Regarding item number 7, the question(s) should be based on the activity proposed to be under

taken, Hypothetical questions will not be entertained.

In lespect oi^ item number 8, the Applicant must state in detail the relevant facts and also

disclose the nature of his activity and the likely date and purpose of the proposed

activity(s) Relevant facts reflected in document submitted along with the application must be

included in the statement of facib and not merely incorporated by reference,

For item number '•>, the applicant must cleaily state his interpretation of law or facts m respect

of the queslion(s) on which the advance ruling is being sought.

The application, the verification appended thereto, the annexures to the application and the

statements and documents accompanying the Annexuies I and 2, must be signed on each page

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