[1] [28F. Authority for advance rulings. -
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[(1) [2][***] |
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(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.] |
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[3][(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] Substituted by section 94 of the the Finance Act, 2017 (7 of 2017), for section 28F. Earlier section 28F was amended by Act 18 of 2005, sec. 66 (w.e.f. 13-5-2005) and by Act 33 of 2009, sec. 86 (w.e.f. 15-9-2009), vide G.S.R. 676 (E), dated 14th September, 2009). Section 28F, before substitution, stood as under:
"28F. Authority for advance rulings. (1) The Central Government shall, by notification in the Official Gazette, constitute an Authority for giving advance rulings, to be called as the Authority for Advance Rulings (Central Excise, Customs and Service Tax).
[2] Omitted (w.e.f. 4-4-2021) s. 5 (c) of The Tribunals Reforms (Rationalization and Conditions of Service) Ordinance, 2021 (2 of 2021)
[3] Inserted by Finance Act, 2018 (13of 2018), section 66 (w.e.f. 29.03.2018)