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Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005

 

( As notified vide Notification No. 1/2005-AAR dated 7th January 2005 )

 

 In exercise of the powers conferred by section 28M of the Customs Act, 1962 (52 of 1962),  section 23H of the Central Excise Act, 1944 (1 of 1944) and section 96H of the Finance Act, 1994 (32 of 1994) and in supersession of the Authority for Advance Rulings (Procedural) Rules, 2003, except as respects things done or omitted to be done before such supersession , the Authority for Advance Rulings (Customs, Central Excise and Service Tax) hereby makes the following regulations to regulate its own procedure in all matters arising out of  the exercise of its powers under the said Acts, namely:-

 

1. 

Short title and commencement. - (1) These regulations may be called the Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005 [ “AARUL (CEST) Procedure Regulations”].

 

(2)  They shall come into force on the 26th January, 2005.

2.

Definitions.- In these regulations, unless the context otherwise requires,-

 

(a)

“ advance ruling” means an advance ruling as defined in clause (b) of section 28E of the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act) or clause (b) of section 23A of the Central Excise Act, 1944 (1of 1944) (hereinafter referred to as the Central Excise Act) or clause (a) of section 96A in Chapter VA of the Finance Act, 1994 (32 of 1994)  (Chapters V and VA of the said Act referred to herein as the Service Tax Provisions), as the case may be;

 

(b)

“applicant” means an applicant as defined in clause (c) of section 28E of the Customs Act or clause (c) of section 23A of the Central Excise Act or  clause (b) of section 96A of the Service Tax Provisions,  as the case may be;

 

(c)

“application” means an application under sub-section (1) of section 28H of the  Customs Act or sub-section (1) of section 23C of the Central Excise Act or sub-section (1) of section 96C of the Service Tax Provisions,  as the case may be;

 

(d)

“authorized representative”,-

 

 

(i)

in relation to an applicant means an authorized representative as defined in sub-section (2) of section 146A of the Customs Act or sub-section (2) of section 35Q of the Central Excise Act or referred to in sub-section (5) of section 96D of the Service Tax Provisions, as the case may be ;

 

 

(ii)

 in relation to a Commissioner, means a person –

 

 

(A)

authorized in writing by the Commissioner to act as an authorized representative; or

 

 

(B)

appointed by the Central Government as authorized representative or authorized by the Central Board of Excise and Customs to appear, plead and act for the Commissioner in any proceeding before the Authority;

 

(e)

“Authority” means the Authority for Advance Rulings constituted under section 28F of the Customs Act and referred to in clause (e) of section 23A of the Central Excise Act and clause (d) of section 96A of the Service Tax Provisions;

 

(f)

“Chairperson” means the Chairperson of the Authority;

 

(g)

 “Commissioner”, in respect of an application, means -

 

 

(i)

 the Commissioner of Customs or the Commissioner  of     Central Excise, as the case may be, specified in the application; or

 

 

(ii)

 the Commissioner designated by the Chairman of the Central Board of Excise and Customs in respect of the application ;

 

(h)

“Member” means a Member of the Authority and includes the Chairperson;

 

 

(i)

“petition” means any petition of interlocutory, incidental or ancillary nature or representation filed in a pending or disposed of application;

 

 

(j)

“Rules” means the Customs (Advance Rulings) Rules, 2002 or the Central Excise (Advance Rulings) Rules, 2002 or the Service Tax (Advance Rulings) Rules, 2003, as the case may be;

 

(k)

“Secretary” means a Commissioner of Customs or Commissioner of  Central Excise designated as  Secretary by the Authority and includes an Additional Commissioner or a Joint Commissioner of Customs or of  Central Excise, so designated;

 

 

(l)

words and expressions used and not defined herein but defined in the Customs Act or the Central Excise Act or the Service Tax Provisions, as the case may be, shall have the meanings respectively assigned to them in that enactment.

3

Language of the Authority.- (1) The language of the Authority shall be Hindi/English.

 

(2) Where any document is in a language other than Hindi or English, a Hindi/English translation thereof duly attested shall be filed along with the original document.

4.

 Powers of the Authority. – (1)  The Authority shall have the power to hear and determine all applications and petitions.

 

(2) The Authority may, if any difficulty arises in giving effect to its order/advance ruling, either suo motu or on a petition made by the applicant or the Commissioner within a period of three months of noticing the difficulty, by appropriate order remove such difficulty, and pass such other order as it considers just and necessary in the circumstances of the case.

 

 (3) The Authority may reopen the hearing of any case, before pronouncement of its order/advance ruling, for sufficient cause.

 

 (4)   The Authority may, in an appropriate case, direct –

 

 

 

 

(i)

examination of any records and submission of report;

 

(ii)

conduct of any technical, scientific or market enquiry of any goods or services and submission of report and may also call for reports from experts and order such further investigation as may be necessary for effectual disposal of the application.

 

(5) The Authority shall have all the powers of a civil court in regard to the following matters, namely:-

 

 

 

 

(i)

discovery and inspection ;

 

(ii)

enforcing the attendance of any person and examining him on oath ;

 

(iii)

 issuing commissions; and

 

(iv)

compelling production of books of account and other records.

 

 

 

 

5.

 Powers and functions of the Secretary. -  (1)  The Secretary shall be in overall charge of the office of the Authority and shall function under direct supervision of the Chairperson.

 

(2)       The Secretary shall –

 

 

 

 

(a)

have custody of the records and the official seal of the Authority;

 

(b)

 receive all applications and petitions filed before the Authority;

 

(c)

scrutinize applications and petitions and point out omissions and defects in the application/petition and require the applicant/petitioner to make good the omissions or remove the defects within the time granted by the Secretary and in case of non-compliance place such application/petition before the Authority for appropriate orders;

 

(d)

forward a  copy of the application alongwith its enclosures to the Commissioner to transmit records of the case, if any, and to offer his comments on the application;

 

(e)

place all the applications before the Authority for appropriate orders under sub-section (2) of section 28I of the Customs Act or sub-section (2) of section 23D of the Central Excise Act  or sub-section (2) of section 96D of the Service Tax Provisions,  as the case may be;

 

(f)

Issue notices or other processes, as may be ordered by the Authority;

 

(g)

 verify service of notices or other processes on the parties to the application/petition and obtain necessary orders of the Chairperson in case of defective service;

 

(h)

 requisition records from the custody of any person, on the orders of the Authority;

 

 

(i)

 return original records to the person from whose custody they were requisitioned;

 

(j)

allow inspection of the records of the Authority;

 

(k)

carry out any amendment of the records of the Authority to  conform to its directions ;

 

(l)

grant to the parties to the application/petition certified copies of the orders/advance rulings and documents filed in the proceedings before the Authority;

 

(m)

preserve records of every application / petition and other materials for a period of five years from the date of disposal of the application and to weed out/ destroy the same thereafter unless otherwise directed by the Authority ; and

 

(n)

discharge any other function as may be assigned by the Authority by special or general order.

6

Signing of notices, etc. (1) Every requisition, direction, letter, authorization, or notice to be issued on behalf of the Authority, shall be signed by the Secretary or by any other officer authorized by him.

 

(2)       Nothing contained in sub-regulation (1) shall apply to any direction which the Authority may issue to an applicant or a Commissioner or an authorized representative present during the course of the hearing.

7.

Mode of service of notices, etc. - (1)    The service of every notice or other document required to be served on or delivered to, any person in compliance with the orders of the Authority shall be in the manner specified hereunder.

 

 

 

(2) The service of notice or document shall be made by hand delivery or by registered post with acknowledgement due or by speed post or by courier service or by any other means of transmission of documents including e-mail/fax.

 

 

 

(3) Notices or documents required to be served on the parties to the application/petition shall be deemed to have been served, if delivered at the address indicated in the application/petition and in the case of a Commissioner at the Office of the Commissioner.

 

 

 

 

8.

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 the Customs (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.

 

 

 

 

9.

Procedure on receipt of an application. –      (1) The officer receiving the application shall put his initials and the stamp of the Authority thereon together with the date and time of receipt thereof and shall also acknowledge its receipt and he shall also enter the particulars of the application in the register of daily filing, maintained for that purpose.

 

(2) The application shall be scrutinized by the officer authorized by the Secretary for that purpose for any deficiency/defect and any deficiency/defect noticed in the application or annexures thereof shall be communicated to the applicant at the earliest.