Amendment of section 245-O

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Full Text of the Document

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.... Act, 1962 (52 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 A....