Section 8   [ View Judgements ]

Procedure for filing applications


(1) Every application filed before the Authority shall be in the prescribed form, that is it to say, Form - AAR (CUS) of theCustoms (Advance Rulings) Rules, 2002 or Form - AAR (CE) of the Central Excise (Advance Rulings) Rules, 2002 or Form - AAR (ST) of the Service Tax (Advance Rulings) Rules, 2003, as the case may be.



(2) The application shall be filed in quadruplicate and presented by the applicant in person or by an authorized representative to the Secretary or any other officer authorized by the Secretary in this behalf or sent by registered post or by courier service or by speed post addressed to the Secretary along with a fee of two thousand five hundred Indian Rupees in the form of demand draft drawn in favour of "Authority for Advance Rulings (Customs, Central Excise and Service Tax)" payable at New Delhi.



(3) Applications for advance ruling 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.



(4) Every application, its verification, annexures, statements and supporting documents shall be signed in the manner set out in the Rules.



(5) The application shall be accompanied by evidence that the person who has signed the application, verification and other documents is authorized/competent to sign under the Rules.



(6) 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 5 cms. and only on one side of a page in double-line spacing.



(7) An application under sub-regulation (1) shall be deemed to have been filed on the date on which it is received in the office of the Authority.



(8) If the applicant is not based in India, he shall, inter alia, indicate in a separate annexure to the application-



(a) his postal and e-mail address abroad;



(b) the name and address including e-mail address of his representative in India, if any, authorized to act on his behalf and to receive notices or other documents sent by the Authority.

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