Advance rulings authority: centralised tax body with civil-court powers to compel records and regulate its procedure. Advance rulings on central taxes are administered by an Authority defined as the body constituted under the Customs Act, empowered to exercise civil-court powers for discovery, inspection, attendance, oath examination, commissions and compelling production of books and records. Proceedings are not rendered invalid by vacancies in the Authority, are deemed judicial proceedings for specified penal and procedural provisions, and the Authority may regulate its own procedure. Legislation proposes a single consolidated Authority for Advance Rulings on Central Taxes to replace existing statutory authorities.
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: centralised tax body with civil-court powers to compel records and regulate its procedure.
Advance rulings on central taxes are administered by an Authority defined as the body constituted under the Customs Act, empowered to exercise civil-court powers for discovery, inspection, attendance, oath examination, commissions and compelling production of books and records. Proceedings are not rendered invalid by vacancies in the Authority, are deemed judicial proceedings for specified penal and procedural provisions, and the Authority may regulate its own procedure. Legislation proposes a single consolidated Authority for Advance Rulings on Central Taxes to replace existing statutory authorities.
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