Section Text
1
[28F. Authority for advance rulings.--2***:
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 3
[Appellate 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.]
4
[(3) On and from the date of appointment of the Customs Authority for Advance Rulings, every
application and proceeding pending before the erstwhile Authority for Advance Rulings shall stand
transferred to the Authority from the stage at which such application or proceeding stood as on the date of
such appointment.]
1. Subs. by Act 7 of 2017, s. 94, for section 28F (w.e.f. 31-3-2017).
2. Sub-section (1) omitted by Act 33 of 2021, s. 12 (w.e.f. 4-4-2021).
3. Subs. by s. 66, ibid., for Authority (w.e.f. 28-3-2018).
4. Ins. by s. 66, ibid (w.e.f. 28-3-2018).