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    <title>Insertion of new section 28EA-Customs Authority for Advance Rulings.</title>
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    <description>A new provision creates a Customs Authority for Advance Rulings: the Board may appoint officers of Principal Commissioner or Commissioner rank to give advance rulings, establish offices in New Delhi and elsewhere, and the Authority shall exercise powers conferred by the Customs Act; until such appointment, the existing income tax advance rulings Authority will continue to function for Customs purposes.</description>
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      <description>A new provision creates a Customs Authority for Advance Rulings: the Board may appoint officers of Principal Commissioner or Commissioner rank to give advance rulings, establish offices in New Delhi and elsewhere, and the Authority shall exercise powers conferred by the Customs Act; until such appointment, the existing income tax advance rulings Authority will continue to function for Customs purposes.</description>
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