Transfer of pending advance ruling matters preserves proceedings when the customs authority is restructured. Transfer of pending advance ruling matters to the Authority for Advance Rulings is provided for under section 28F of the Customs Act. Pending applications and proceedings before the erstwhile Authority for Advance Rulings (Central Excise, Customs and Service Tax) stood transferred on the President's assent to the Finance Bill, 2017. Pending applications and proceedings before the erstwhile Authority for Advance Rulings likewise stood transferred on the appointment of the Customs Authority for Advance Rulings, from the stage reached on the relevant date.
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.
Transfer of pending advance ruling matters preserves proceedings when the customs authority is restructured.
Transfer of pending advance ruling matters to the Authority for Advance Rulings is provided for under section 28F of the Customs Act. Pending applications and proceedings before the erstwhile Authority for Advance Rulings (Central Excise, Customs and Service Tax) stood transferred on the President's assent to the Finance Bill, 2017. Pending applications and proceedings before the erstwhile Authority for Advance Rulings likewise stood transferred on the appointment of the Customs Authority for Advance Rulings, from the stage reached on the relevant date.
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