Page 45 - ELT_1st August 2020_Vol 373_Part 3

2020 ] ADVANCE RULING UNDER CUSTOMS ACT, 1962 A83

Rectification of Mistake
The Authority may, with a view to rectifying any mistake apparent from
the record, amend any Advance Ruling pronounced by it before such ruling has
been given effect to. Such amendment may be made suo motu or when the mis-
take is brought to the notice of the Authority by the applicant or the Commis-
sioner, but only after allowing the applicant and the Commissioner a reasonable
opportunity of being heard.

Ruling is Binding
The Advance Ruling pronounced by the Authority shall be binding
only -
• on the applicant who had sought it;
• on the Principal Commissioner of Customs or Commissioner of
Customs, and the Customs Authorities subordinate to him, in re-
spect of the applicant.
The Advance Ruling shall be binding as aforesaid unless there is a
change in law or facts on the basis of which the Advance Ruling has been pro-
nounced.
Advance Ruling – void
Where the Authority finds, on a representation made to it by the Princi-
pal Commissioner of Customs or Commissioner of Customs or otherwise, that an
advance ruling pronounced by it has been obtained by the applicant by fraud or
misrepresentation of facts, it may, by order, declare such ruling to be void ab ini-
tio and thereupon all the provisions of this act shall apply to the applicant as if
such Advance Ruling had never been made.
In computing the period of two years referred to in clause (a) of sub-
section (1) of Section 28, or five years referred to in sub-section (4) thereof, for
service of notice for recovery of any duty not levied, short-levied, not paid or
short-paid on account of the advance ruling, the period beginning with the date
of such advance ruling and ending with the date of the order under this sub-
section shall be excluded.
A copy of the order shall be sent to the applicant and the Principal
Commissioner of Customs or Commissioner of Customs.

Appellate Authority
The Authority for Advance Rulings constituted under Section 245-O of
Income Tax Act, 1961 shall be the Appellate Authority for deciding appeal under
this Chapter and the said Appellate Authority shall exercise the jurisdiction,
powers and authority conferred on it by or under this Act. The Member from the
Indian Revenue Service (Customs and Central Excise), who is qualified to be a
Member of the Board, shall be the Revenue Member of the Appellate Authority
for the purposes of this Act.
Appeal
Any officer authorized by the Board, by notification, or the applicant
may file an appeal to the Appellate Authority against any ruling or order passed
by the Authority, within 60 days from the date of the communication of such
ruling or order, in such form and manner as may be prescribed. Where the Ap-
pellate Authority is satisfied that the appellant was prevented by sufficient cause
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