70. Substitution of new section for section 28M.
In the Customs Act, for section 28M, the following section shall be substituted, namely:––
Procedure for Authority and Appellate Authority.
“28M. (1) The Authority shall follow such procedure as may be prescribed.
(2) The Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers and authority under this Act.”.
Notes on Clauses:
Clause 70 of the Bill seeks to substitute the existing section 28M of the Customs Act with a new section so as to provide that procedure for Customs Authority for Advance Rulings may be provided by regulations by the Board. It also seeks to provide that the Appellate Authority shall regulate its own procedure for the purpose of conducting its proceedings.