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Customs Authority for Advance Rulings

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Full Text of the Document

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....advance rulings under this Act, by notification, appoint an officer of the rank of Principal Commissioner of Customs or Commissioner of Customs to function as a Customs Authority for Advance Rulings: ....

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Full Text of the Document

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....21 w.e.f. 04-04-2021 before it was read as "Provided that till the date of appointment of the Customs Authority for Advance Rulings, the existing Authority for Advance Rulings constituted under ....

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