Customs Act 1962

28F. Authority for advance rulings. -

(1) Subject to the provisions of this Act, the Authority for Advance Rulings constituted under Authority for 43ofl96l.section 245-0 of the Income-tax Act, 1961 shall be the Authority for giving advance rulings for the Advance purposes of this Act and the said Authority shall exercise the jurisdiction, powers and authority Rulin9s-conferred on it by or under this Act.

Provided that the Member from the Indian Revenue Service (Customs and Central Excise), who is qualified to be a Member of the Board, shall be the revenue Member of the Authority for the purposes of this Act.

(2) On and from the date on which the Finance Bill, 2017 receives the assent of the President, every application and proceeding pending before the erstwhile Authority for Advance Rulings (Central Excise, Customs and Service Tax) shall stand transferred to the Authority from the stage at which such application or proceeding stood as on the date of such assent.