Page 38 - ELT_1st August 2020_Vol 373_Part 3

A76 EXCISE LAW TIMES [ Vol. 373

Authority for Advance Ruling
Vide Finance Act, 2017, with a view to promote ease of doing business,
the Government of India has merged the Authority for Advance Rulings (Central
Excise, Customs & Service Tax) with Authority for Advance Rulings (Income
Tax). In the Finance Act, 2018 it is proposed to constitute Customs Authority for
Advance Rulings under Section 28EA of Customs Act, 1962 and the existing Au-
thority for Advance Rulings (constituted under Section 245-O of Income Tax Act,
1961) shall cease to act as an Authority for Advance Rulings, and shall act as an
Appellate Authority for the purpose of Chapter V of Customs Act, 1962 from the
date of appointment of Customs Authority for Advance Rulings under Section
28EA of Customs Act, 1962.
On and from the date of appointment of the Customs Authority for Ad-
vance Rulings, every application and proceeding pending before the erstwhile
Authority for Advance Rulings shall stand transferred to the Authority from the
stage at which such application or proceeding stood as on the date of such ap-
pointment.
Office of Authority for Advance Ruling
The offices of the Authority may be established in New Delhi and at such
other places, as the Board may deem fit. Office of the Authority is located on 5th
Floor, NDMC Building, Yashwant Place, Satya Marg, Chanakyapuri, New Delhi -
110 021. Full details relating to the Authority’s functioning may be accessed on
the website : http://www.cbic.gov.in/htdocs-cbec/aar/aar. Any queries can be sent to
the e-mail address i.e. aarcce@nic.in.
The Authority for Advance Rulings is a high level quasi-judicial body
headed by retired judge of the Supreme Court of India. Besides the Chairman,
there are two Members (of Additional Secretary rank), who have wide experi-
ence in technical and legal matters.
Application for Advance Ruling
• An applicant desirous of obtaining an Advance Ruling may make
an application in Form - Application for Advance Ruling (Customs-I)
stating the question on which the Advance Ruling is sought.
• The application shall be made in quadruplicate and be accompanied
by a fee of ` 10,000/-.
• The application, the verification contained therein and all relevant
documents accompanying such application shall be signed, -
 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 in-
capacitated from attending to his affairs, by his guardian or
by any other person competent to act on his behalf;
 in the case of a Hindu undivided family, by the Karta of that
family and, where the Karta is absent from India or is mental-
ly incapacitated from attending to his affairs, by any other
adult member of that family;

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