EXTRACTS FROM THE CUSTOMS ACT, 1962

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....sp;     (e) "Authority" means the Authority for Advance Rulings (Central Excise, and Service Tax) constituted under section 28F; (f)   "Chairperson" means the Chairperson  of the Authority; (g)  "Member" means a Member of the Authority and includes the Chairperson; and Authority for advance rulings. 28F. (1) The Central Government shall, by no....

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....ral Government shall provide the Authority with such officers and staff as may be necessary for the efficient exercise of the powers of the  Authority under this Act. (5) The office of the Authority shall be located in Delhi. Vacancies, etc., not to invalidate proceedings. 28G. No proceeding before, or pronouncement of advance ruling by, the Authority under this Chapter shall be ques....