Authority for Advance Rulings redefined: Customs Act adopts the Income-tax Act's Authority as the statutory 'Authority' for advance rulings.

Clause 92 replaces clause (e) of section 28E of the Customs Act to provide that the term Authority means the Authority for Advance Rulings constituted under the Income-tax Act, 1961, thereby aligning the Customs Act's definition of Authority with the advance-ruling body established by the income-tax statute.

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