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    <title>Insertion of new section 28EA.-Customs Authority for Advance Rulings</title>
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    <description>Establishes a Customs Authority for Advance Rulings, appointable by Board notification as a Principal Commissioner or Commissioner of Customs; provides that until appointment the existing Income tax Authority for Advance Rulings will continue to function for customs; permits offices in New Delhi and other locations; and vests the Authority with powers conferred by the Customs Act.</description>
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      <description>Establishes a Customs Authority for Advance Rulings, appointable by Board notification as a Principal Commissioner or Commissioner of Customs; provides that until appointment the existing Income tax Authority for Advance Rulings will continue to function for customs; permits offices in New Delhi and other locations; and vests the Authority with powers conferred by the Customs Act.</description>
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