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Insertion of new section 28EA-Customs Authority for Advance Rulings.

Clause 63 - Bills - INDIRECT TAXES - Customs - FINANCE BILL, 2018 - Clause 63 - 63. Insertion of new section 28EA. In the Customs Act, after section 28E, the following section shall be inserted, namely:- Customs Authority for Advance Rulings. 28EA. ( .....

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ded that till the date of appointment of the Customs Authority for Advance Rulings, the existing Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961) shall continue to be the Authority for giving adva .....

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