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of <h1>Finance Bill 2018 amends Customs Act Section 28F, shifting advance ruling responsibilities to Appellate Authority, transferring pending cases.</h1> Clause 64 of the Finance Bill, 2018, proposes amendments to section 28F of the Customs Act. It replaces references to 'Authority' with 'Appellate Authority' in sub-section (1), indicating a shift in responsibility for advance rulings to an appellate body. Additionally, a new sub-section (3) is introduced, stipulating that all applications and proceedings pending before the former Authority for Advance Rulings will be transferred to the newly appointed Customs Authority for Advance Rulings, continuing from their current stage.
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