Page 43 - ELT_1st August 2020_Vol 373_Part 3

2020 ] ADVANCE RULING UNDER CUSTOMS ACT, 1962 A81

facts as may be necessary to enable it to pronounce its Advance Rul-
ing.
• The additional facts sought to be brought on record, by the petition-
er shall be supported by necessary documents, if any, duly verified.
• The applicant shall not, except with the leave of the Authority, urge
or be heard in respect of any question other than the question speci-
fied in the application but in pronouncing an Advance Ruling on
the question set forth in the application, the Authority may at its
discretion consider such other aspects as may be necessary to pro-
nounce the Advance Ruling on the question specified in the applica-
tion.
• On a petition made by an applicant, the Authority may permit
amendment of a question, in appropriate cases.
• It will also be open to the Authority to appoint an advocate as ami-
cus curie to assist the Authority in an application.
• If at any stage of the proceedings it is brought to the notice of the
Authority that there is any factual or material error in the records,
the Authority may permit amendment of the records after hearing
the applicant and the Commissioner.
• The Secretary may grant certified copies of documents, orders or
Advance Rulings to the applicant or the Commissioner on a written
request.
• The Authority shall pronounce its Advance Ruling in writing within
3 months of the receipt of application.
• A copy of the Advance Ruling pronounced by the Authority, duly
signed by the Members and certified in the prescribed manner shall
be sent to the applicant and to the Principal Commissioner of Cus-
toms or Commissioner of Customs, as soon as may be, after such
pronouncement.
Dress Regulation
An authorized representative shall appear before the Authority in dress
prescribed for the members of his profession by the competent professional
body, if any. All other persons appearing before the Authority shall be properly
dressed.
Inspection of Records
The applicant or the Commissioner or his authorized representative may
be allowed to inspect the records of an application/petition on making a written
request to the Secretary subject to the condition that only those documents shall
be made available for inspection that are relied upon in the proceedings before
the Authority. Inspection shall be allowed only in the presence of an officer of the
Authority and taking of notes and not copies of the documents shall be permit-
ted.
Proceedings Open to Public
The proceedings before the Authority shall be open to the public and
where the applicant/Commissioner so requests the Authority may order in a
given case that no person other than the applicant, the Commissioner or their
authorized representatives shall remain present during such proceedings.
EXCISE LAW TIMES  1st August 2020  43