Section 12(1) in Authority for Advance Rulings (Procedure) Rules, 2003
(1)Where an application under sub section (1) of Section 28H of the said Customs Act or sub section (1) of Section 23C of said Central Excise Act is received from an applicant and there is no Commissioner designated as per the provisions of the Act and the rules and procedure made thereunder, a copy of the application and enclosures there to shall be forwarded to the Board calling upon it to specify or designate, within a period of two weeks, the Commissioner for the purposes of the application, failing which the application may be decided without hearing the Commissioner.
