Page 42 - ELT_1st August 2020_Vol 373_Part 3

A80 EXCISE LAW TIMES [ Vol. 373

• On receipt of the relevant records/comments from the concerned
Commissioner or after expiry of two weeks or such further period
as may be allowed by the Authority, the application shall be placed
before the Authority for passing orders.
• The Authority may, after examining the application and the records
called for, by order, either allow or reject the application.
Rejection of the Application
• The Authority shall not allow the application where the question
raised in the application is -
 already pending in the applicant’s case before any officer of
Customs, the Appellate Tribunal or any Court;
 the same as in a matter already decided by the Appellate Tri-
bunal or any Court.
• No application shall be rejected unless an opportunity has been giv-
en to the applicant of being heard.
• Where the application is rejected, reasons for such rejection shall be
given in the order.
• A copy of every order rejecting the application shall be sent to the
applicant and to the Principal Commissioner of Customs or Com-
missioner of Customs.
Ruling
• Where an application is allowed the Authority shall, after examin-
ing such further material as may be placed before it by the applicant
or obtained by the Authority, pronounce its advance ruling on the
question specified in the application.
• On a request received from the applicant, the Authority shall, before
pronouncing its advance ruling, provide an opportunity to the ap-
plicant of being heard, either in person or through a duly author-
ized representative.
• An authorized representative appearing for the appli-
cant/Commissioner shall before the commencement of the hearing,
file before the Secretary, a document authorizing him to appear for
the applicant/Commissioner.
• Every authorized representative appearing on behalf of the appli-
cant/Commissioner shall notify to the Secretary the address of his
office, before the commencement of the hearing.
• Any change of an authorized representative shall be intimated by
the concerned party to the Secretary as well as to the other party to
the application.
• No person shall be allowed to bring mobile phones, sticks, arms or
other weapons in the room where the Authority conducts the pro-
ceedings.
• The Authority may, at its discretion, either suo motu or on a peti-
tion made to this effect by a party to the application, permit or re-
quire the applicant or the Commissioner to submit such additional

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