(1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such manner as may be prescribed, stating the question on which the advance ruling is sought.
(2) The question on which the advance ruling is sought shall be in respect of, —
(a) classification of goods under the Customs Tariff Act, 1975 (51 of 1975);
(b) applicability of a notification issued under sub-section (1) of section 25, having a bearing on the rate of duty;
(c) the principles to be adopted for the purposes of determination of value of the goods under the provisions of this Act.
1 [(d) applicability of notifications issued in respect of tax or duties under this Act or the Customs Tariff Act, 1975 (51 of 1975) or any tax or duty chargeable under any other law for the time being in force in the same manner as duty of customs leviable under this Act or the Customs Tariff Act;]
2 [(e) determination of origin of the goods in terms of the rules notified under the Customs Tariff Act, 1975 (51 of 1975) and matters relating thereto.]
3 [(f) any other matter as the Central Government may, by notification, specify.]
(3) The application shall be made in quadruplicate and be accompanied by a fee of 4 [ten thousand rupees].
(4) An applicant may withdraw his application within thirty days from the date of the application.
5 [(5) The applicant may be represented by any person resident in India who is authorised in this behalf.
Explanation.—For the purposes of this sub-section ―resident‖ shall have the same meaning as assigned to it in clause (42) of section 2 of the Income-tax Act, 1961 (43 of 1961).]
28-I. Procedure on receipt of application.—(1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the 6 [Principal Commissioner of Customs or Commissioner of Customs] and, if necessary, call upon him to furnish the relevant records:
Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the 6 [Principal Commissioner of Customs or Commissioner of Customs].
(2) The Authority may, after examining the application and the records called for, by order, either allow or reject the application:
Provided that the Authority shall not allow the application 7 *** 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;
1. Subs. by Act 13 of 2018, s. 67, for clause (d) (w.e.f. 28-3-2018).
2. Ins. by Act 18 of 2005, s. 67 (w.e.f. 13-5-2005).
3. Ins. by Act 13 of 2018, s. 67 (w.e.f. 28-3-2018).
4. Subs. by Act 7 of 2017, s. 96 for ―two thousand five hundred rupees‖ (w.e.f. 31-3-2017).
5. Ins. by Act 13 of 2018, s. 67 (w.e.f. 28-3-2018).
6. Subs. by Act 25 of 2014, s. 78 for ―Commissioner of Customs‖ (w.e.f. 6-8-2014).
7. The words ―except in the case of a resident applicant‖ omitted by Act 20 of 2002, s. 122 (w.e.f. 11-5-2002).
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(b) the same as in a matter already decided by the Appellate Tribunal or any Court:
Provided further that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard:
Provided also that where the application is rejected, reasons for such rejection shall be given in the order.
(3) A copy of every order made under sub-section (2) shall be sent to the applicant and to the 1 [Principal Commissioner of Customs or Commissioner of Customs].
(4) Where an application is allowed under sub-section (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 ruling on the question specified in the application.
(5) 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.
Explanation.—For the purposes of this sub-section, ―authorised representative‖ shall have the meaning assigned to it in sub-section (2) of section 146A.
(6) The Authority shall pronounce its advance ruling in writing within 2 [three months] of the receipt of application.
(7) 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 1 [Principal Commissioner of Customs or Commissioner of Customs], as soon as may be, after such pronouncement.