Clause 21 - Amendment of Customs Act , 1962 - AUTHORITY FOR ADVANCE RULINGS ON CENTRAL TAXES BILL, 2007

Amendment of Customs  Act , 1962.

21. In the Customs Act, 1962,—         

(a) in section 28E,—    

(i) for clause (e), the following clause shall be substituted, namely:—

'(e) ''Authority'' means the Authority constituted under section 3 of the Authority for Advance Rulings on Central Taxes Act, 2007;';

(ii) clauses (f) and (g) shall be omitted;

(b) sections 28F, 28G, 28L and 28M shall be omitted.