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TMI BlogAuthority for advance rulingsX X X X Extracts X X X X X X X X Extracts X X X X ..... all stand transferred to the Authority from the stage at which such application or proceeding stood as on the date of such assent.] 5 [(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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tired Judge of the Supreme Court; (b) an officer of the Indian Customs and Central Excise Service who is qualified to be a Member of the Board; (c) an officer of the Indian Legal Service who is, or is qualified to be, an Additional Secretary to the Government of India. 1 [(2A) Notwithstanding anything contained in sub-sections (1) and (2), or any other law for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Member of the Board . (2D) On and from the date of the authorisation of Authority under sub-section (2A), every application and proceeding pending before the Authority constituted under sub-section (1) shall stand transferred to the Authority so authorised from the stage at which such proceedings stood before the date of such authorisation.] (3) The salaries and allowances payable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... UNALS REFORMS ACT, 2021 dated 13-08-2021 w.e.f. 04-04-2021 before it was read as (1) Subject to the provisions of this Act, the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961.) shall be 3 [the Appellate Authority for deciding appeal under this Chapter and the said Appellate Authority] shall exercise the jurisdiction, powers and au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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