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Statutory Provisions

Home Acts & Rules Bill Bills FINANCE BILL, 2018 Chapters List Customs This

Clause 64 - Amendment of section 28F - FINANCE BILL, 2018

FINANCE BILL, 2018
Customs
  • Contents

64. Amendment of section 28F.

In the Customs Act, in section 28F,-

(i) in sub-section (1),––

(a) in the opening paragraph, for the words “the Authority for giving advance rulings for the purposes of this Act and the said Authority”, the words “the Appellate Authority for deciding appeal under this Chapter and the said Appellate Authority” shall be substituted;

(b) in the proviso, for the word “Authority”, the words “Appellate Authority” shall be substituted;

(ii) after sub-section (2), the following sub-section shall be inserted, namely:-

“(3) On and from the date of appointment of the Customs Authority for Advance Rulings, every application and proceeding pending before the erstwhile Authority for Advance Rulings shall stand transferred to the Authority from the stage at which such application or proceeding stood as on the date of such appointment.”.

 

 



 

Notes on Clauses:

Clause 64 of the Bill seeks to amend sub-section (1) of section 28F of the Customs Act so as to substitute the words "Appellate Authority" for the word "Authority". The transitional provisions relating to transfer of the applications and proceedings pending before the existing Authority are also being proposed.

 
 
 
 

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