https://www.taxtmi.com/acts?id=31833 The amendments broaden the definition of advance ruling to cover written decisions on specified questions about goods before import or export, and expand the applicant category to include Importer Exporter Code holders, exporters to India, and others with justifiable cause. The existing body is redesignated as the Appellate Authority, and a new Customs Authority for Advance Rulings is appointed as the Authority under the advance ruling regime, with consequential substitutions updating references between Authority and Appellate Authority. en-us Thu, 01 Feb 2018 17:20:58 +0530 Fri, 02 Feb 2018 14:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=31833 The amendments broaden the definition of advance ruling to cover written decisions on specified questions about goods before import or export, and expand the applicant category to include Importer Exporter Code holders, exporters to India, and others with justifiable cause. The existing body is redesignated as the Appellate Authority, and a new Customs Authority for Advance Rulings is appointed as the Authority under the advance ruling regime, with consequential substitutions updating references between Authority and Appellate Authority. Act-Rules Bills Thu, 01 Feb 2018 17:20:58 +0530 https://www.taxtmi.com/acts?id=31833