Customs Authority for Advance Rulings notified to commence under Customs Act provision, operationalising the advance rulings framework. The Central Board of Indirect Taxes and Customs, pursuant to powers under the Customs Act, notifies that Notification No. 102/2020-Customs (N.T.), establishing the Customs Authority for Advance Rulings and specifying its appointment and functions, shall come into force on the stated commencement date, thereby operationalising the advance rulings framework set out in that earlier notification.