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Customs Authority for Advance Rulings
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.... purposes of giving 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 f....
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....e Act, 2018 w.e.f. 29-03-2018 2. Omitted vide Section 12 of the The Tribunals Reforms Act, 2021 w.e.f. 04-04-2021 before it was read as, "Provided that till the dat....
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