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Amendment of section 245Q.

the Customs Act, 1962 shall be omitted with effect from the date of appointment of the Customs Authority for Advance Rulings under section 28EA of the Customs Act, 1962 (52 of 1962). Clause 49 of the .....

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th regard to admissibility of applications for advance ruling under Chapter V of the Customs Act, 1962. This amendment is consequential in nature. This amendment will take effect from 1st April, 2018. .....

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