Section 28EA: Customs Authority for Advance Rulings.

The Customs Act, 1962Central Act · Act 52 of 1962

[28EA. Customs Authority for Advance Rulings.--(1) The Board may, for the purposes of giving advance rulings under this Act, by notification, appoint an officer of the rank of Principal Commissioner of Customs or Commissioner of Customs to function as a Customs Authority for Advance Rulings:

* * * *.

(2) The offices of the Authority may be established in New Delhi and at such other places, as the Board may deem fit.

(3) Subject to the provisions of this Act, the Authority shall exercise the powers and authority conferred on it by or under this Act.]

Where this provision sits

Act	The Customs Act, 1962
Section	28EA
Marginal note	Customs Authority for Advance Rulings.
Jurisdiction	Central
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

inserted, Act 13 of 2018. . Ins. by Act 13 of 2018, s. 65 (w.e.f. 28-3-2018).
omitted, Act 33 of 2021. . The Proviso omitted by Act 33 of 2021, s. 12 (w.e.f. 4-4-2021).

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