Advance rulings reform: Income-tax Authority to issue customs advance rulings and pending applications to be transferred.

The Bill transfers advance-ruling jurisdiction for customs to the Authority constituted under the income-tax advance-ruling framework, designates a revenue Member from the Indian Revenue Service for customs matters, and mandates transfer of pending applications at their existing procedural stage. It increases application fees and extends the time-limit for pronouncing rulings. It also imposes obligations on persons in charge of arriving and departing conveyances to deliver passenger and crew manifests and passenger name record information in prescribed form and time, with prescribed penalties for delay, and updates filing, storage and Settlement Commission access provisions.

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