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

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....late Authority means the Authority 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....

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....nd the said Appellate Authority shall exercise the jurisdiction, 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 ....

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....very and inspection, enforcing the attendance of any person and examining him on oath, 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....