The Ministry of Finance on 20th July 2022, published the Customs Authority for Advance Rulings Regulations, 2022 to further amend the Customs Authority for Advance Rulings Regulations, 2021.
The Amendment is brought under regulation 6 which deals with Form and manner of application before Authority for Advance Ruling, in which sub-regulation 6 has been notified as follows:
Every application shall be filed online through a common portal and shall be accompanied by an online fee of ten thousand rupees:
Provided that until the filing through a common portal and payment of online fee is operationalised, every application shall be filed in quadruplicate and shall be accompanied by a fee of ten thousand rupees in the form of demand draft drawn in favour of “Customs Authority for Advance Rulings, New Delhi” or “Customs Authority for Advance Rulings, Mumbai”, as the case may be.
Further regulation 12 which deals with the mode of service of notices has been substituted as follows:
The service of notices or documents required to be served on the parties to the application or petition and in the case of a Principal Commissioner or Commissioner may be served as per the provisions of the Act.
Further under regulation 20, as per the new amendment, the applicant may withdraw his application at any time before an advance ruling is pronounced.