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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 ..... d 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 or proceeding stood as on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber 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 time being in force, the Central Government may, by notification in the Official Gazette, authorise an Authority constituted under section 245-O of the Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 to, and the terms and conditions of service of, the Members shall be such as the Central Government may by rules determine. (4) The Central Government shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate Authority for deciding appeal under this Chapter and the said Appellate Authority] shall exercise the jurisdiction, powers and authority conferred on it by or under this Act: 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 4[Appellate Authority] for the purposes of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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