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

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..... n the Customs Act, after section 28E, the following section shall be inserted, namely:- Customs Authority for Advance Rulings ''28EA. (1) The Board may, for the purposes of giving advance rulings u .....

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..... inue to be the Authority for giving advance rulings for the purposes of this Act. (2) The offices of the Authority may be established in New Delhi and at such other places, as the Board may deem fit .....

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