Section 4(5) in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005
(5)The Authority shall have all the powers of a civil court in regard to the following matters, namely:-(i)discovery and inspection;(ii)enforcing the attendance of any person and examining him on oath;(iii)issuing commissions; and(iv)compelling production of books of account and other records.
