(1)
An application shall be made in Form AAR (CUS) of the Customs (Advance Rulings) rules 2002 or Form AAR (CE) of the Central Excise (Advance Rulings) rules 2002, in quadruplicate and presented by the applicant in person or by an authorised representative to the Secretary or any other officer authorised by Secretary on this behalf or sent by registered post addressed to the Secretary along with a fee of two thousand five hundred Indian rupees in the form of demand draft drawn in favour of "Authority for Advance Rulings " payable at New Delhi,
(2)
The application, its verification and the annexures, statements and documents accompanying it, shall be signed in the manner set out in rules referred to in sub procedure (1);
Provided that where a person signing the application and other documents claims to have been duly authorised in that behalf under the said rules, the application shall be accompanied by a power of attorney, authorising him to append his signature and an affidavit setting out the unavoidable reason which entitles him to sign it.
(3)
An application sent by registered post under sub procedure (1) shall be deemed to have been made on the date on which it is received in the office of the Authority.
(4)
If the applicant is not based in India, he shall indicate in Annexure 1 to the application:
(a) His head office in any country,
(b) the place where his office and residence is located or is likely to be located in India, and
(c) the name and address of his representative in India, if any, authorised to receive notices and papers and act on his behalf.
(5)
The Secretary may send the application back to the applicant if it is defective in any manner for removing the defects within such time as he may allow. Such application shall be deemed to have been made on the date when it is re presented after correction.