EXTRACTS FROM THE CUSTOMS ACT, 1962
(52 OF 1962)
CHAPTER VB
ADVANCE RULINGS
Definitions.
28E. In this Chapter, unless the context otherwise requires,—
(e) "Authority" means the Authority for Advance Rulings (Central Excise, and Service Tax) constituted under section 28F;
(f) "Chairperson" means the Chairperson of the Authority;
(g) "Member" means a Member of the Authority and includes the Chairperson; and
Authority for advance rulings.
28F. (1) The Central Government shall, by notification in the Official Gazette, constitute an Authority for giving advance rulings, to be called as the Authority for Advance Rulings Central Excise, Customs & Service Tax.
(2) The Authority shall consist of the following Members appointed by the Central Government, namely:—
(a) A Chairperson, who is a retired Judge of the Supreme court;
(b) an officer of the Indian Customs and Central Excise Service who is qualified to be a Member of the Board;
(c) an officer of the Indian Legal Service who is, or is qualified to be, an Additional Secretary to the Government of India.
(3) The salaries and allowances payable to, and the terms and conditions of service of, the Members shall be such as the Central Government may by rules determine.
(4) The Central Government shall provide the Authority with such officers and staff as may be necessary for the efficient exercise of the powers of the Authority under this Act.
(5) The office of the Authority shall be located in Delhi.
Vacancies, etc., not to invalidate proceedings.
28G. No proceeding before, or pronouncement of advance ruling by, the Authority under this Chapter shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the constitution of the Authority.
Powers of Authority.
28L. (1) The Authority shall, for the purpose of exercising its powers regarding discovery 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, all the powers of a civil court under the code of Civil Procedure, 1908.
(2) The Authority shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973, 2 of 1974. and every proceeding before the Authority shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purpose of section 196, of the Indian Penal code.
Procedure of Authority.
28M. The 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 under this Act.
