Advance rulings authority established for customs, enabling appointment of senior officers and continuity of existing income tax authority. Establishes a Customs Authority for Advance Rulings, appointable by Board notification as a Principal Commissioner or Commissioner of Customs; provides that until appointment the existing Income tax Authority for Advance Rulings will continue to function for customs; permits offices in New Delhi and other locations; and vests the Authority with powers conferred by the Customs Act.
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.
Advance rulings authority established for customs, enabling appointment of senior officers and continuity of existing income tax authority.
Establishes a Customs Authority for Advance Rulings, appointable by Board notification as a Principal Commissioner or Commissioner of Customs; provides that until appointment the existing Income tax Authority for Advance Rulings will continue to function for customs; permits offices in New Delhi and other locations; and vests the Authority with powers conferred by the Customs Act.
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