Section 8
. The words "except in the case of a resident applicant" omitted by Act 20 of 2002, s. 122 (w.e.f. 11-5-2002).
8 . The words "except in the case of a resident applicant" omitted by Act 20 of 2002, s. 122 (w.e.f. 11-5-2002).
(3) A copy of every order made under sub-section (2) shall be sent to the applicant and to the 1 [Principal Commissioner of Customs or Commissioner of Customs].
(4) Where an application is allowed under sub-section (2), 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.
(5) 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.
Explanation . — For the purposes of this sub-section, "authorised representative" shall have the meaning assigned to it in sub-section (2) of section 146A.
(6) The Authority shall pronounce its advance ruling in writing within 2 [three months] of the receipt of application.
(7) A copy of the advance ruling pronounced by the Authority, duly signed 3 *** and certified in the prescribed manner shall be sent to the applicant and to the 1 [Principal Commissioner of Customs or Commissioner of Customs], as soon as may be, after such pronouncement.
Roop's Law Assist