Authority for Advance Ruling authorised to assume Customs jurisdiction, with pending proceedings transferred upon notification. The Central Government may authorise the Authority for Advance Ruling under the Income-tax Act to act as an Authority under the Customs Act by notification, substituting the Income-tax Service member reference with an Indian Customs and Central Excise Service member qualified to be a Board member. Upon such notification the Authority constituted under the Customs Act shall be dormant and all applications and proceedings pending before it shall be transferred to the authorised Authority at the stage where they stood.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Authority for Advance Ruling authorised to assume Customs jurisdiction, with pending proceedings transferred upon notification.
The Central Government may authorise the Authority for Advance Ruling under the Income-tax Act to act as an Authority under the Customs Act by notification, substituting the Income-tax Service member reference with an Indian Customs and Central Excise Service member qualified to be a Board member. Upon such notification the Authority constituted under the Customs Act shall be dormant and all applications and proceedings pending before it shall be transferred to the authorised Authority at the stage where they stood.
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