|
Customs (Advance Rulings) Rules, 2002
Notification
No. 55 dated 23rd August 2002 (NT)
In
exercise of the powers conferred by section 156 read with sub-sections (1) and
(3) of section 28 H, subsection (7) of section 28-I of the Customs Act, 1962 (52
of 1962), the Central Government hereby makes the following rules, namely: -
1.
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.
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).
(c)
�Form- Application for Advance Ruling (Customs)� means the form
annexed to these rule.
(d)
Words and expressions used and not defined herein but defined in the Act,
shall have the meaning respectively, assigned to them, in the Act.
3.
Form and manner of application:
(1)
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
(f)
in the case of any other person, by that person or some person competent
to act on his behalf.
(3)
Every application shall be filed in quadruplicate and shall be
accompanies 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-I of the Act, shall
be certified to be true copy of its original by the Commissioner, Authority for
Advance Rulings, or any other officer duly authorized by the Commissioner,
Authority for Advance Rulings, as the case may be.
FORM
�AAR (CUS)
[Application
for Advance Rulings (Customs)]
(See
rule 3 of the Customs (Advance Ruling) Rules, 2002)
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,
1962)
Application
No. ____________________ of _____________________
1.
Full name and address along with telephone and Fax number of the applicant:
2.
Names, address, telephone and fax numbers, of the resident(s)/ non-resident(s),
setting up the joint venture:
3.
Status of the resident(s)/ non-resident(s), setting up the joint venture:
4.
Import � Export Code No.(s) of the joint venture party (s) mentioned at serial
number 2 (if any):
5.
Permanent Account Number (s) of the joint venture party (s) mentioned at serial
number 2 (if any):
6.
Basis of claim that person(s) referred to at serial number 2, as the case may
be, are non-resident (s)(wherever applicable):
7.
Questions(s) of law and/or fact relating to an activity proposed to be
undertaken on which the advance ruling is required:
8.
Statement of any relevant facts having a bearing on the aforesaid question (s):
9.
Statement containing the applicant�s interpretation of law and/or facts, as
the case may be, in respect of the aforesaid question(s):
10.
Commissioner of Customs having jurisdiction in respect of the question referred
at serial number seven above (if any):
11.
List of documents or statements attached:
12.
Particulars of account payee demand draft accompanying the application:
(Applicant�s
Signature)
VERIFICATION
I,
___________________________(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.
2.
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 any Court.
3.
Verified this _________________ day _______________ of _______________
200 ___________ at
(Applicant�s
Signature)
ANNEXURE
I
Statement
of the relevant facts having a bearing on the question(s) on which the advance
ruling is required
Place
_____________________
(Applicant�s
Signature)
Date
______________________
ANNEXURE
II
Statement
containing the applicant�s interpretation of law and/ or facts, as the case
may be, in respect of the question(s) on which advance ruling is required
Place
______________________
(Applicant�s
signature)
Date ________________________
Notes:
1.
The application must be filled in English or Hindi in quadruplicate.
2.
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.
3.
Please state whether Individual, Hindu undivided family, Company Firm, an
Association of Persons, etc
4.
The number and year of receipt of the application will be filled in the
Office of the Authority for Advance Rulings.
5.
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.
6.
In reply to item number 3 the applicant must state 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.
7.
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, 1961.
8.
Regarding item number 7, the question(s) should be based on the activity
proposed to be under taken; Hypothetical questions will not be entertained.
9.
In respect of 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 facts
and not merely incorporated by reference.
10.
For item number 9, the applicant must clearly state his interpretation of
law or facts in respect of the question(s) on which the advance ruling is being
sought.
11.
The application, the verification appended thereto, the annexures to the
application and the statements and documents accompanying the Annexures 1 and 2
must be signed on each page.
|