Section 2
[(e) "Authority" means the Authority for Advance Rulings as defined in clause (e) of f Section 28 -E of the Customs Act, 1962 (52 of 1962);]
[(e) "Authority" means the Authority for Advance Rulings as defined in clause (e) of f Section 28 -E of the Customs Act, 1962 (52 of 1962);]