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<h1>Section 28M of Customs Act: Authority for Advance Rulings Must Follow Prescribed Procedure; Amendments Remove Appellate References.</h1> Section 28M of the Customs Act, 1962, outlines the procedure for the Authority responsible for advance rulings in customs matters. The Authority is required to follow a prescribed procedure. Amendments by the Finance Act, 2018, and the Tribunals Reforms Act, 2021, have modified the original text, removing references to the Appellate Authority and its procedural powers. The current provision emphasizes the prescribed procedure for the Authority without detailing specific procedural guidelines within the text.