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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Advance Rulings Under Customs Act: Definitions, Appointments, and Appeal Procedures Explained; Appeals Allowed Within 60-90 Days</h1> The Customs Act, 1962, outlines the framework for advance rulings in customs matters. It defines key terms such as Appellate Authority, Chairperson, and Member, all related to the Authority for Advance Rulings established under the Income-tax Act, 1961. The Board can appoint a Customs Authority for Advance Rulings, with the existing authority continuing until such appointments are made. Appeals against rulings can be filed within sixty days, extendable by thirty days if justified. The Authority and Appellate Authority possess civil court powers for certain procedural matters and are required to follow prescribed procedures, with the Appellate Authority regulating its own processes.
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