Customs (Advance Rulings) Rules, 2002
Ministry of Finance
(Department of Revenue)
Notification No. 55/2002 - Customs (N.T.)
CUSTOMS (ADVANCE RULINGS) RULES, 2002
G.S.R. 593 (E).
exercise of the powers conferred by Section 156 read with sub-sections (1)
and (3)of section 28H, sub-section (7) of section 28-I of the Customs Act,
1962 (52 of 1962), the Central Government hereby makes the following rules,
1. Short title, extent and commencement.-
- (1) These rules may be called the Customs (Advance Rulings) Rules,
- (2) They extend to a whole of India.
- (3) They shall come into force on the date of their publication in
the Official Gazette.
2. Definitions- In these rules, unless the context otherwise
- (a)"Act" means the Customs Act, 1962 (52 of 1962).
- (b) Authority means the Authority for Advance Rulings (Central Excise,
Customs and Service Tax) constituted under section 28F of the Customs
Act, 1962 (52 of 1962)
- (c) "Form-Application for Advance Rulings (Customs) means the
form annexed to these rules.
- (s) Words and expressions used and not defined herein but defined in the Act, shall
have the meanings respectively, assigned to them in the Act
3. Form and manner of application.-
- (1) An application for obtaining an advance ruling under sub-section of section
28H of the Act shall be made in Form-Application for Advance Rulings
- (2) The application referred to in sub-rule (1), the verification contained
therein and all relevant documents accompanying such application shall
- (a) in the
case of an individual, by the individual himself, or where the
individual is absent from India, by the individual concerned or
by some person duly authorized by him in this behalf; and
where the individual is a minor or is mentally incapacitated
from attending to his affairs, by his guardian or by any other person
competent to act on his behalf;
- (b) in the
case of Hindu undivided family, by the Karta of that family and, where
the Karta is absent from
or is mentally incapacitated from attending his affairs, by any other
adult member of that family;
- (c) in the
case of company or local authority, by the principal officer thereof
authorized by the company or the local authority, as the case may be,
for such purpose;
- (d) in the case of a firm, by any partner thereof, not being a
- (e) in the
case of an association, by any member of the association or the
principal officer thereof; and
- (f) in the
case of any other person, by that the person or some person competent to
act on his behalf.
- (3) Every
application shall be filed in quadruplicate and shall be accompanied by
a fee of two thousand five hundred rupees.
4. Certification of copies of the advance rulings pronounced by
- A copy of the advance ruling pronounced by the Authority for Advance Rulings and
duly signed by the Members to be sent to each of the applicant and to
the Commissioner of Customs under sub-section (7) of section 28-I of the
Act, shall be certified to be true copy of its original by the
Commissioner, Authority for Advance Rulings, or any other officer duly
authorized by the Commissioner, Authority for Advance Rulings, as the
case may be .