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    <title>Customs Authority for Advance Rulings</title>
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    <description>The Customs Act, 1962 authorises the Board to appoint, by notification, an officer of the rank of Principal Commissioner of Customs or Commissioner of Customs to function as the Customs Authority for Advance Rulings for advance rulings under the Act. The Authority&#039;s offices may be established in New Delhi and other places considered appropriate by the Board. The Authority exercises only the powers and authority conferred by or under the Act, subject to its provisions.</description>
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