Secretary designation in advance rulings clarified to allow Commissioner or designated officer and contingency appointment from income tax rulings body. The amendment substitutes clause (k) of Regulation 2 to define Secretary as a Commissioner of Customs or Commissioner of Central Excise designated by the Authority, including Additional or Joint Commissioners when designated, and permits designation of the Secretary of the Advance Rulings body constituted under the income-tax law where no Commissioner-level officer is available.
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.
Secretary designation in advance rulings clarified to allow Commissioner or designated officer and contingency appointment from income tax rulings body.
The amendment substitutes clause (k) of Regulation 2 to define Secretary as a Commissioner of Customs or Commissioner of Central Excise designated by the Authority, including Additional or Joint Commissioners when designated, and permits designation of the Secretary of the Advance Rulings body constituted under the income-tax law where no Commissioner-level officer is available.
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