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The Department of Revenue, Ministry of Finance has released theCustoms Authority for Advance Rulings Regulations, 2021. Read the official announcement and provisions of the newly released Regulations below: MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 4th January, 20
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FAQ :
These are new regulations released by the Ministry of Finance's Department of Revenue that govern the procedures for advance rulings related to customs.
The regulations came into force on the date of their publication in the Official Gazette.
The language of the Authority shall be Hindi or English. If a document is in another language, a Hindi or English translation must be submitted.
The Authority can hear applications and petitions, resolve difficulties in implementing orders, reopen hearings, and direct examinations, inquiries, and investigations. It also possesses civil court powers for discovery, witness examination, issuing commissions, and compelling production of records.
They supersede the Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005, specifically concerning matters related to the Customs Act, 1962.
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