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        Customs

        Customs (Advance Rulings) Amendment Rules, 2017 - 29/2017 - Customs - Non Tariff

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        Authority for Advance Rulings definition amended to align customs advance rulings with income tax AAR framework. Amendment substitutes the definition of Authority in rule 2 of the Customs (Advance Rulings) Rules, 2002 to mean the Authority for Advance Rulings constituted under section 245 O of the Income tax Act, effected under powers of the Customs Act and commencing from 1 April 2017.
                  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.

                        Authority for Advance Rulings definition amended to align customs advance rulings with income tax AAR framework.

                        Amendment substitutes the definition of Authority in rule 2 of the Customs (Advance Rulings) Rules, 2002 to mean the Authority for Advance Rulings constituted under section 245 O of the Income tax Act, effected under powers of the Customs Act and commencing from 1 April 2017.


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