Customs Act 1962

Advance Rulings

¹[Section 28M Procedure for Authority ^{[helldod2omit}[and Appellate Authority]^helldod]

*(1) The Authority shall follow such procedure as may be prescribed.

 ^{[helldod2omit}[(2) The Appellate 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 and authority under this Act.]]^helldod]

^[helldodold[Section 28M Procedure of Authority :

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.]^helldod]

1. Substituted Vide Section 72 of Finance Act 2018

2. Omitted Vide The Tribunals Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 [Para 5 (f) (i, ii)]