(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.]
