Authority for Advance Ruling [ Section 245O ]

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..... er V of the Customs Act, 1962 on and from the date of appointment of the Customs Authority for Advance Rulings under section 28EA of that Act. The Authority so constituted shall cease to operate on and from such date as the Central Government may, by notification in the Official Gazette, appoint. (2) The Authority shall consist of a Chairman and such number of Vice-chairmen, revenue Member .....

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..... ituted by FA, 2017, w.e.f. 1-4-2017] Law Member From the Indian Legal Service , who is an Additional Secretary to the Government of India on the date of occurrence of vacancy [Inserted by FA, 2017, w.e.f. 1-4-2017. (4) The terms and conditions of service and the salaries and allowances payable to the Members shall be such as ma .....

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..... rge his functions owing to absence, illness or any other cause, the senior-most Vice-chairman shall discharge the functions of the Chairman until the date on which the Chairman resumes his duties. [Inserted by FA, 2017, w.e.f. 1-4-2017] (7) A Bench shall consist of the Chairman or the Vice-chairman and one revenue Member and one law Member. (8) The Authority shall be located in the .....

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