Section 10 in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005
10. Commissioner to be designated by the Board.
- Where in an application there is no commissioner specified by the applicant, a copy of the application and enclosures thereto shall be forwarded by the Authority to the Chairman of the Central Board of Excise and Customs calling upon him to designate, within such period as may be fixed by the Authority, a Commissioner for the purposes of the application, facing which the application shall be proceeded with in the absence of a Commissioner.
