Page 16 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

Provided that where any records have been called for by the Authority in any case,
such records shall, as soon as possible, be returned to the Commissioner of Customs.
Where in an application, there is no Commissioner specified by the applicant, a copy
of the application and enclosures thereto shall be forwarded by the Authority to the
Chairman, Central Board of Indirect Taxes and Customs calling upon him to designate, a
Commissioner for the purposes of the application, failing which the application will be
proceeded with in the absence of a Commissioner.

(ii) The Authority may, after examining the application and the records called for, by
order, either allow or reject the application
(iii) Where an application is allowed the Authority shall, after examining such further
material as may be placed before it by the applicant or obtained by the Authority,
pronounce its advance ruling on the question specified in the application.
(iv) On a request received from the applicant, the Authority shall, before pronouncing its
advance ruling, provide an opportunity to the applicant of being heard, either in
person or through a duly authorised representative.
(v) The Authority shall pronounce its advance ruling in writing within ninety days of the
receipt of application.
(vi) 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 Commissioner of Customs, as soon as may be, after such pronouncement.
Q-46: Rejection of Advance Ruling Application on
(i) Already pending in the applicant’s case before any officer of Customs, the Appellate
Tribunal or any Court;
(ii) The same as in a matter already decided by the Appellate Tribunal or any Court;

(iii) No application will be rejected unless an opportunity has been given to the applicant
of being heard and where the application is rejected, reasons for such rejection shall
be given in the order.

(iv) All of the above
A-46: iv - All of the above
Q-47: Rectification of Mistakes in the Advance ruling on
(a) The Authority may, with a view to rectifying any mistake from the record, amend
any advance ruling pronounced by it before such ruling has been given effect to.
(b) Such amendment may be made on its own or when the mistake is brought to the
notice of the Authority by the applicant or the Commissioner, but only after allowing
the applicant and the Commissioner a reasonable opportunity of being heard.
Which one of the above is correct on rectification of mistake?
(i) a only

(ii) b only
(iii) both a and b
(iv) None of the above
A-47: both a and b

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