MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 20th July, 2022
Notification No. 63/2022 – Customs (N.T.)
G.S.R. 599(E).—In exercise of the powers conferred by section 157 read with sub-section (1) of section 28H, sub-section (1) of section 28KA and sub-section (1) of section 28M of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations to amend the Customs Authority for Advance Rulings Regulations, 2021, namely: –
1. Short title and commencement.—(1) These regulations may be called the Customs Authority for Advance Rulings (Amendment) Regulations, 2022.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Customs Authority for Advance Rulings Regulations, 2021 (hereinafter referred to as the said regulations), in regulation 2,
(a) sub-clause (ii) of clause (d) shall be omitted;
(b) in clause (e), for the word “Board”, the word “Authority” shall be substituted.
3. In the said regulations, in regulation 6,-
(a) in sub-regulation (1), in the Table, in column (2), for the words “Customs Authority for Advance Rulings, Delhi.”, the words “Customs Authority for Advance Rulings, New Delhi.” shall be substituted;
(b) in sub-regulation (2), for the word “Delhi”, the words “New Delhi” shall be substituted;
(c) for sub-regulation (3), the following sub-regulation shall be substituted, namely:-
“(3) The Secretary shall publish a public notice specifying therein the address, phone number and other details related to the concerned Authority, under intimation to the Board.”;
(d) sub-regulation (4) shall be omitted;
(e) in sub-regulation (5), for the words, brackets and figure “sub-rule (1)”, the words, brackets and figure “sub-regulation (1)” shall be substituted;
(f) for sub-regulation (6), the following sub-regulation shall be substituted, namely:-
“(6) Every application shall be filed online through a common portal and shall be accompanied by an online fee of ten thousand rupees:
Provided that until the filing through a common portal and payment of online fee is operationalised, every application shall be filed in quadruplicate and shall be accompanied by a fee of ten thousand rupees in the form of demand draft drawn in favour of “Customs Authority for Advance Rulings, New Delhi” or “Customs Authority for Advance Rulings, Mumbai”, as the case may be.”
4. In the said regulations, in regulation 7,-
(a) sub-regulation (1) shall be omitted;
(b) in sub-regulation (2), for the words “in these regulations.”, the words “as per the provisions of the Act.” shall be substituted;
(c) in sub-regulation (3), for the words “under these regulations.”, the words “as per the provisions of the Act.” shall be substituted;
(d) sub-regulation (4) shall be omitted.
5. In the said regulations, in regulation 8,-
(a) sub-regulation (1) shall be omitted;
(b) sub-regulation (4) shall be omitted;
(c) in sub-regulation (5), for the words “an endorsement “examined and registered” shall be made thereon and a serial number allotted thereto.”, the words “a serial number shall be allotted to the said application.” shall be substituted;
(d) in sub-regulation (6), for the words, brackets and figure “sub-rule (3)”, the words, brackets and figure “sub-regulation (3)” shall be substituted;
(e) in sub-regulation (7), for the words, brackets and figure “sub-rule (5)”, the words, brackets and figure “sub-regulation (5)” shall be substituted;
(f) in sub-regulation (8), for the words, brackets and figure “sub-rule (7)” the words “sub-regulation (7)” shall be substituted.
(g) in sub-regulation (12) for the words “place fixed by the Authority.”, the words “place fixed by the Authority or any medium as deem fit by the Authority, on the request by the applicant or Principal Commissioner or Commissioner of Customs.” shall be substituted.
6. In the said regulations, in regulation 9, for the words “of shall be”, the word “is” shall be substituted.
7. In the said regulations, regulation 10 shall be omitted.
8. In the said regulations, in regulation 11, in sub-regulation (2), for the words, brackets and figure “sub-rule (1)”, the words, brackets and figure “sub-regulation (1)” shall be substituted.
9. In the said regulations, for regulation 12, the following regulation shall be substituted, namely:-
“12. Mode of service of notices, etc. -The service of notices or documents required to be served on the parties to the application or petition and in the case of a Principal Commissioner or Commissioner may be served as per the provisions of the Act.”
10. In the said regulations, regulation 13 shall be omitted.
11. In the said regulations, in regulation 16, sub-regulation (2) shall be omitted.
12. In the said regulations, in regulation 19, in the proviso, for the words “under this rule”, the words “under this regulation” shall be substituted.
13. In the said regulations, for regulation 20, the following regulation shall be substituted, namely:-
“20. Withdrawal of application. – The applicant may withdraw his application at any time before an advance ruling is pronounced.”.
14. In the said regulations, in regulation 27, the following proviso shall be inserted, namely:-
“Provided that at the request of the applicant, the Authority may take necessary steps in order to protect commercially confidential information.”
15. In the said regulations, in the Form CAAR-1, against serial number 13, in column(2), for the words “to be undertaken”, the following shall be substituted, namely:-
“to be undertaken. (It is mandatory to mention only one Jurisdictional Principal Commissioner/Commissioner of Customs.)”.
[F. No. 275/16/2018-CX.8A(Pt)]
ANANTH RATHAKRISHNAN, Dy. Secy.
Note: The principal regulations were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 4(E), dated the 4th January, 2021.
