28F. [ Authority for Advance Rulings. [Substituted by Finance Act, 2017 (Act No. 7 of 2017), dated 31.3.2017.]
(1)Subject to the provisions of this Act, the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 shall be [the Appellate 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 [Appellate Authority] [Substituted 'Authority' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.] 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.][(2-A) 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 Income-tax Act, 1961 (43 of 1961), to act as an Authority under this Chapter.(2-B) On and from the date of publication of notification under sub-section (2-A), the Authority constituted under sub-section (1) shall not exercise jurisdiction under this Chapter.(2-C) For the purposes of sub-section (2-A), the reference to "an officer of the Indian Revenue Service who is qualified to be a Member of Central Board of Direct Taxes" in clause (b) of sub-section (2) of section 245-O of the Income-tax Act, 1961 (43 of 1961) shall be construed as reference to "an officer of the Indian Customs and Central Excise Service who is qualified to be a Member of the Board".(2-D) On and from the date of the authorisation of Authority under sub-section (2-A), 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.] [ Inserted by Act 33 of 2009, Section 86.](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.] [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.](4)The Central Government shall provide the Authority with such officers and staff as may be necessary for the efficient exercise of the powers of the Authority under this Act.(5)The office of the Authority shall be located in Delhi.
