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of <h1>Customs Act Section 28F: Authority for Advance Rulings Restructured Post-Finance Bill 2017 Transfer of Applications</h1> Section 28F of the Customs Act, 1962, addresses the Authority for Advance Rulings related to customs. Following the Finance Bill, 2017, all applications and proceedings pending before the former Authority for Advance Rulings (Central Excise, Customs, and Service Tax) were transferred to the newly appointed Customs Authority for Advance Rulings. The Authority is constituted by the Central Government and consists of members including a Chairperson and officers from the Indian Customs and Central Excise Service. The Central Government determines the salaries, allowances, and terms of service for the members, and the office is located in Delhi.
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