Authority for Advance Rulings stops handling customs Chapter V matters and becomes the Appellate Authority for customs appeals. The amendment provides that, upon appointment of a Customs Authority for Advance Rulings, the Authority under section 245 O will cease to act as Authority for Advance Rulings for Chapter V of the Customs Act and will instead act as the Appellate Authority for that Chapter; it shall not admit appeals after that date against rulings previously issued by it in its former capacity. It also fixes the revenue member for benches hearing advance ruling applications under the Income tax Act as specified in section 245 O.
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Provisions expressly mentioned in the judgment/order text.
Authority for Advance Rulings stops handling customs Chapter V matters and becomes the Appellate Authority for customs appeals.
The amendment provides that, upon appointment of a Customs Authority for Advance Rulings, the Authority under section 245 O will cease to act as Authority for Advance Rulings for Chapter V of the Customs Act and will instead act as the Appellate Authority for that Chapter; it shall not admit appeals after that date against rulings previously issued by it in its former capacity. It also fixes the revenue member for benches hearing advance ruling applications under the Income tax Act as specified in section 245 O.
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