Definition of Authority amended to refer to the Authority for Advance Rulings under the Customs Act. Amendment revises the statutory definition of Authority in section 96A of the 1994 Act by substituting clause (d) to identify the term as the Authority for Advance Rulings referenced in clause (e) of section 28E of the Customs Act, 1962, thereby aligning the 1994 Act's terminology with the Customs Act definition.