In exercise of the powers conferred by section 156 read with sub-sections (1) and (3) of section 28 H of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules further to amend the Customs ( Advance Rulings ) Rules, 2002, namely :-

1. (1) These rules may be called the Customs (Advance Rulings) Amendment Rules, 2017.

(2) They shall come into force with effect from the 1st day of April, 2017.

2. In the Customs (Advance Rulings) Rules, 2002, in rule 2, for clause (b), the following clause shall be substituted, namely:-

'(b) "Authority" means the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961);'.

( y.s. karoo )

Under Secretary to the Govt, of India

Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3 Sub-section (i) vide number G.S.R. 593(E), dated the 23rd August, 2002 vide Notification No. 55/2002-Cus(N.T.) dated the 23rd August, 2002 and last amended vide notification No.54/2003-Cus (N.T.), dated the 23rd July, 2003 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 578 (E), dated the 23ld July, 2003.