Section 28EA
Customs Authority for Advance Rulings.
About this Act
An Act to consolidate and amend the law relating to Customs.
1[28EA. Customs Authority for Advance Rulings.--(1) The Board may, for the purposes of giving
advance rulings under this Act, by notification, appoint an officer of the rank of Principal Commissioner
of Customs or Commissioner of Customs to function as a Customs Authority for Advance Rulings:
2* * * *.
(2) The offices of the Authority may be established in New Delhi and at such other places, as the Board may deem fit.
(3) Subject to the provisions of this Act, the Authority shall exercise the powers and authority conferred on it by or under this Act.]
2* * * *.
(2) The offices of the Authority may be established in New Delhi and at such other places, as the Board may deem fit.
(3) Subject to the provisions of this Act, the Authority shall exercise the powers and authority conferred on it by or under this Act.]
Notes
1. Ins. by Act 13 of 2018, s. 65 (w.e.f. 28-3-2018).
2. The Proviso omitted by Act 33 of 2021, s. 12 (w.e.f. 4-4-2021).
2. The Proviso omitted by Act 33 of 2021, s. 12 (w.e.f. 4-4-2021).