Procedure for the Authority under customs advance rulings follows the prescribed procedural framework, with earlier appellate references omitted. Procedure for the Authority under the Customs Act, 1962 is governed by the procedure prescribed for it under the relevant rules. The provision, as presently framed, requires the Authority to act in accordance with such prescribed procedure. The text also reflects the legislative history, showing that earlier references to the Authority's power to regulate its own procedure, and to the Appellate Authority, were substituted or omitted by later amendments.