Section 6(3) in Authority for Advance Rulings (Procedure) Rules, 2003
(3)The Secretary shall also have the following powers and duties, namely:(i)to receive all applications filed before the Authority;(ii)to scrutinize the applications to find out whether they are in conformity with the said Customs Act or the said Central Excise Act, as the case may be, or the rules made thereunder and the procedure(iii)to point out defects in such application to the parties and require them to remove the defects by affording them a reasonable opportunity to do so and, where, within the time granted, the defects are not removed, to obtain necessary orders of the Authority;(v)to fix the date of hearing for the applications in consultation with the Chairperson and direct the issue of notices therefor;(vi)to issue the service of notices or other processes and to ensure that the parties are properly served;(vii)to requisition records from the custody of any person including a Commissioner or any other authority;(viii)to allow inspection of records of the Authority;(ix)to bring on record any any formal amendment of the records of the Authority as directed by the Authority;(x)to grant certified copies of the orders of the Authority to the parties;(xi)to grant certified copies of documents filed in the proceedings to the parties in accordance with the rules;(xii)to bring on record legal representatives, in case of death or retirement of any party to the proceedings and to make such appropriate amendments in the cause title as may necessary in the other situations referred to in procedure;(xiii)to study or cause to study by deputing officers under his control any records which may be considered relevant for arriving at a decision by the Authority;Provided that any such study shall only be conducted on orders of the Authority;(xiv)to seek technical, chemical or market evaluation of any goods, which may be considered relevant in the case of any application. In the event such inquiry warrants a visit to the facilities of the applicant or to any other place, by the officers deputed by the Secretary to the Authority for the said purpose, the expenses for the travel, other incidental expenses and/or payment of any professional fees shall be borne by the applicant:Provided further that any such inquiry shall only be conducted on orders of the Authority.
