Authority for advance rulings defined in Customs Act amendment, replacing definition and omitting related clauses and sections. Amendment to the Customs Act, 1962 substitutes the definition in clause (e) of section 28E to designate the Authority as that constituted under the Authority for Advance Rulings on Central Taxes Act, 2007, omits clauses (f) and (g) of section 28E, and repeals sections 28F, 28G, 28L and 28M, thereby aligning Customs Act provisions with the central advance rulings framework.
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Provisions expressly mentioned in the judgment/order text.
Authority for advance rulings defined in Customs Act amendment, replacing definition and omitting related clauses and sections.
Amendment to the Customs Act, 1962 substitutes the definition in clause (e) of section 28E to designate the Authority as that constituted under the Authority for Advance Rulings on Central Taxes Act, 2007, omits clauses (f) and (g) of section 28E, and repeals sections 28F, 28G, 28L and 28M, thereby aligning Customs Act provisions with the central advance rulings framework.
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