Page 39 - ELT_1st August 2020_Vol 373_Part 3

2020 ] ADVANCE RULING UNDER CUSTOMS ACT, 1962 A77

 in the case of a company or local authority, by the principal
officer thereof authorized by the company or the local author-
ity, for such purpose;
 in the case of a firm, by any partner thereof, not being a mi-
nor;
 in the case of an association, by any member of the associa-
tion or the principal officer thereof; and
 in the case of any other person, by that person or some per-
son competent to act on his behalf.
• The application shall be 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.
• The 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.
• An application shall be deemed to have been filed on the date on
which it is received in the office of the Authority.
• If the applicant is not based in India, he shall, inter alia, indicate in a
separate annexure to the application -
 his postal and e-mail address abroad;
 the name and address including e-mail address of his repre-
sentative in India, if any, authorized to act on his behalf and
to receive notices or other documents sent by the Authority.
Language
The language of the Authority shall be Hindi/English. Where any doc-
ument is in a language other than Hindi or English, a Hindi/English translation
thereof duly attested shall be filed along with the original document.
Powers and functions of Secretary
The Secretary shall be in overall charge of the office of the Authority and
shall function under direct supervision of the Chairperson. The Secretary shall -
• have custody of the records and the official seal of the Authority;
• receive all applications and petitions filed before the Authority;
• scrutinize applications and petitions and point out omissions and
defects in the application/petition and require the appli-
cant/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;
• forward a copy of the application along with its enclosures to the
Commissioner to transmit records of the case, if any, and to offer his
comments on the application;
• place all the applications before the Authority for appropriate or-
ders;

EXCISE LAW TIMES  1st August 2020  39