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<h1>Customs Advance Rulings Rules, 2002, rescinded by Notification No. 02/2021-Customs (N.T.) effective January 4, 2021.</h1> The Customs (Advance Rulings) Rules, 2002, were established under the authority of the Central Government, as per the Customs Act, 1962. These rules, which apply throughout India, came into effect upon their publication in the Official Gazette. They were initially notified under Notification No. 55/2002-Cus. (N.T.) on August 23, 2002, and were later rescinded by Notification No. 02/2021-Customs (N.T.) on January 4, 2021.