Page 41 - ELT_1st August 2020_Vol 373_Part 3

2020 ] ADVANCE RULING UNDER CUSTOMS ACT, 1962 A79

• a Customs Broker licensed under Section 146; or
• any legal practitioner who is entitled to practise in any Civil Court
in India; or
• any person who has acquired such qualifications as the Central
Government may specify by rules made in this behalf.
In relation to a Commissioner, means a person -
• authorized in writing by the Commissioner to act as an authorized
representative; or
• appointed by the Central Government as authorized representative
or authorized by the Central Board of Excise and Customs to ap-
pear, plead and act for the Commissioner in any proceeding before
the Authority.
On receipt of Application
• 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.
• The officer shall also acknowledge its receipt and he shall also enter
the particulars of the application in the register of daily filing, main-
tained for that purpose.
• The application shall be scrutinized by the officer authorized by the
Secretary for that purpose for any deficiency/defect.
• If any deficiency/defect is noticed in the application or annexure
thereof shall be communicated to the applicant as far as possible
within 10 working days from the date of receipt of the application.
• The applicant shall be required to rectify the deficiency/defect with-
in the time granted by the Secretary and such application shall be
deemed to have been received on the date when it is re-submitted
after removal of such deficiency/defect.
• The date of receipt of an application free from any defect or defi-
ciency in the secretariat of the Authority shall be deemed to be the
date of the application.
• When an application is free from any defect/deficiency, an en-
dorsement examined and registered shall be made thereon and a se-
rial number is allotted thereto.
• In case the defect/deficiency is not removed/made good within the
time granted, the application shall be placed before the Authority
for appropriate orders.
• On allotment of serial number to an application, a copy thereof to be
forwarded to the Principal Commissioner of Customs or Commis-
sioner of Customs and, if necessary, call upon him to furnish the
relevant records.
• Where any records have been called for by the Authority in any
case, such records shall, as soon as possible, be returned to the Prin-
cipal Commissioner of Customs or Commissioner of Customs.
EXCISE LAW TIMES  1st August 2020  41