EXTRACTS FROM THE CUSTOMS ACT, 1962 (52 OF 1962)

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....ity for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961.); * * * * * (f) Chairperson means the Chairperson of the Appellate Authority; (g) Member means a Member of the Appellate Authority and includes the Chairperson; and * * * * * Customs Authority for Advance Rulings. 28EA. (1) The Board may, for the purposes of giving advance rulings under this Ac....

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....on, powers and authority conferred on it by or under this Act: Provided that the Member from the Indian Revenue Service (Customs and Central Excise), who is qualified to be a Member of the Board, shall be the revenue Member of the Appellate Authority for the purposes of this Act. * * * * * Appeal. 28KA. (1) Any officer authorised by the Board, by notification, or the applicant may file an app....

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....issuing commissions and compelling production of books of account and other records, have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908.). (2) The Authority or Appellate Authority shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974.), and every proceedi....