3. Form and manner of application. – (1) An application under sub-section (1) of section 127B shall be made in Form SC(C)-1 .[See Customs Series From No. 121 in Part 5]

(2) The application referred to in sub-rule (1), the verification contained therein and all relevant documents accompanying such application shall be signed, –

(a) in case of an applicant, by the applicant himself or where the applicant is absent from India, then, either by the applicant himself or by any other person duly authorized by him in this behalf and where the applicant is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;

(b) in the case of a Hindu undivided family, by Karta of such family and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;

(c) in the case of a company or local authority, by the principal officer thereof;

(d) in the case of a firm, by any partner thereof, not being a minor;

(e) in the case of any other association, by any member of the association or the principal officer thereof; and

(f) in the case of any other person, by that person or some person competent to act on his behalf.

(3) Every application in Form SC(C)-1 shall be filed in quintuplicate and shall be accompanied by a fee of one thousand rupees.

(4) The additional amount of customs duty accepted by the applicant under sub section (1) of section 127 B , along with interest due thereon, shall  be deposited by him in any of the authorised banks under TR-6 challan in quintuplicate.