28EA. Customs Authority for Advance Rulings. - (1) The Board may, for the purposes of giving advance rulings under this Act, by notification, appoint an officer of the rank of Principal Commissioner of Customs or Commissioner of Customs to function as a Customs Authority for Advance Rulings:
Provided that till the date of appointment of the Customs Authority for Advance Rulings, the existing Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 shall continue to be the Authority for giving advance rulings for the purposes of this Act.(2)The offices of the Authority may be established in New Delhi and at such other places, as the Board may deem fit.(3)Subject to the provisions of this Act, the Authority shall exercise the powers and authority conferred on it by or under this Act.''.
