Transfer of pending advance ruling proceedings to the newly appointed customs advance rulings authority ensures continuity of application stages.

The amendment substitutes references to the Authority for giving advance rulings with the Appellate Authority for deciding appeals in subsection (1), including the opening paragraph and the proviso, and adds a provision that upon appointment of the Customs Authority for Advance Rulings all applications and proceedings pending before the erstwhile Authority shall stand transferred to the new Authority from the stage they stood on the date of appointment.

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