[To be published in the Gazette of India, Extraordinary, Part-II, Section 3, Subsection (ii)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 102 /2020-Customs
New Delhi, the 23rd October, 2020
S.O. (E). - In exercise of the powers conferred by sub-section (1) of section 28EA of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Tax and Customs hereby appoints-
(i) Commissioner (Customs Authority for Advance Rulings), Delhi; and
(ii) Commissioner (Customs Authority for Advance Rulings), Mumbai,
to function as Customs Authority for Advance Rulings, at Delhi and Mumbai, respectively.
2. This notification shall come into force with effect from a date to be notified.
[F. No. 450/110/2020-Cus IV]
(Ananth Rathakrishnan)
Deputy Secretary (Customs)