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          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.

          <h1>Customs Authority for Advance Rulings established to issue advance rulings under the Customs Act, appointed by the Board.</h1> A new provision creates a Customs Authority for Advance Rulings: the Board may appoint officers of Principal Commissioner or Commissioner rank to give advance rulings, establish offices in New Delhi and elsewhere, and the Authority shall exercise powers conferred by the Customs Act; until such appointment, the existing income tax advance rulings Authority will continue to function for Customs purposes.

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