Amendment of section 245-O.

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....of 1962) on and from the date of appointment of the Customs Authority for Advance Rulings under section 28EA of that Act."; (ii) after sub-section (1), the following sub-section shall be inserted, namely:- "(1A) On and from the date of appointment of the Customs Authority for Advance Rulings referred to in the proviso to sub-section (1), the Authority shall act as an Appellate Authority, for t....

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....g to Authority for Advance Rulings. The said section, inter alia, provides for constitution of an Authority for Advance Rulings. It is proposed to amend the said section so as to provide that the said Authority shall cease to act as an Authority for Advance Rulings for the purpose of Chapter V of the Customs Act, 1962 on and from the date of appointment of Customs Authority for Advance Rulings u....