Advance rulings transfer mechanism preserves pending customs proceedings as matters move automatically to the new authority. Pending applications and proceedings before the erstwhile Authority for Advance Rulings were transferred to the reconstituted authority on the relevant statutory trigger, and continued from the stage reached immediately before transfer. The provision ensures continuity of advance ruling matters despite the institutional change and applies the same transfer mechanism when the Customs Authority for Advance Rulings is appointed, so that pending cases move automatically to the new forum without restarting.