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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Authority for Advance Rulings on Customs and Excise Functions as Civil Court under The Customs Act, 1962</h1> The Customs Act, 1962, outlines provisions for the Authority for Advance Rulings on Central Excise, Customs, and Service Tax. This Authority, established by the Central Government, comprises a Chairperson, a retired Supreme Court Judge, and qualified officers from the Indian Customs, Central Excise, and Indian Legal Service. It is empowered to issue advance rulings and possesses the powers of a civil court for certain functions. Located in Delhi, the Authority's proceedings remain valid despite vacancies. It can regulate its procedures and is considered a civil court for specific legal purposes, ensuring its operations are judicial in nature.
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