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<h1>Finance Bill 2018: Section 28EA introduces Customs Authority for Advance Rulings, appointing Commissioners as authority officers.</h1> Clause 63 of the Finance Bill, 2018 introduces section 28EA into the Customs Act, establishing the Customs Authority for Advance Rulings. The Board is empowered to appoint officers of the rank of Principal Commissioner of Customs or Commissioner of Customs as the Customs Authority for Advance Rulings. Until such appointments are made, the existing Authority for Advance Rulings under section 245-O of the Income-tax Act, 1961, will continue to operate. The Authority's offices may be located in New Delhi and other locations as deemed appropriate by the Board, exercising powers conferred under the Act.