The Customs Act
28MProcedure for Authority and Appellate Authority
1[28M. Procedure for Authority and Appellate Authority.--(1) The Authority shall follow such procedure as may be prescribed.
(2) The Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers and authority under this Act.]
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1. Subs. by s. 72, ibid., for section 28M (w.e.f. 28-3-2018).
ADVANCE RULINGS
- 28E Definitions
- 28EA Customs Authority for Advance Rulings
- 28F Authority for advance rulings
- 28G [Omitted.]
- 28H Application for advance ruling
- 28I Procedure on receipt of application
- 28J Applicability of advance ruling
- 28K Advance ruling to be void in certain circumstances
- 28KA Appeal
- 28L Powers of Authority or Appellate Authority
- 28M Procedure for Authority and Appellate Authority