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of <h1>Clause 85 of Finance Bill 2009 amends Customs Act to authorize new Advance Ruling Authority under section 28F.</h1> Clause 85 of the Finance (No. 2) Bill, 2009, amends section 28F of the Customs Act to allow the Central Government to authorize an Authority for Advance Ruling, constituted under section 245-O of the Income-tax Act, to function under the Customs Act. This includes a member from the Indian Customs and Central Excise Service. Upon notification, the existing Authority under the Customs Act will cease jurisdiction, and all pending applications and proceedings will be transferred to the newly authorized Authority. The amendment ensures a seamless transition of responsibilities and proceedings to the new Authority.
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