Amendment of section 96A.
122. In the 1994 Act, in section 96A, for clause (d), the following clause shall be substituted, namely:––
‘(d) “Authority” means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962 (52 of 1962);’.
Notes on Clauses:
Clause 122 of the Bill seeks to amend section 96A of the 1994 Act so as to substitute the definition of “Authority” in clause (e) of the said section.
