Customs Authority for Advance Rulings enables appointed customs officers to issue advance rulings within the Act's framework. The Customs Act, 1962 authorises the Board to appoint, by notification, an officer of the rank of Principal Commissioner of Customs or Commissioner of Customs to function as the Customs Authority for Advance Rulings for advance rulings under the Act. The Authority's offices may be established in New Delhi and other places considered appropriate by the Board. The Authority exercises only the powers and authority conferred by or under the Act, subject to its provisions.
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.
Customs Authority for Advance Rulings enables appointed customs officers to issue advance rulings within the Act's framework.
The Customs Act, 1962 authorises the Board to appoint, by notification, an officer of the rank of Principal Commissioner of Customs or Commissioner of Customs to function as the Customs Authority for Advance Rulings for advance rulings under the Act. The Authority's offices may be established in New Delhi and other places considered appropriate by the Board. The Authority exercises only the powers and authority conferred by or under the Act, subject to its provisions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
