Customs (Advance Rulings) Rules, 2002

[Notification No. 55/2002-Cus. (N.T.), dated 23-8-2002]

In exercise of the powers conferred by section 156 read with sub-sections (1) and (3) of section 28H, sub-section (7) of section 28-I of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules, namely : –

 1. Short title, extent and commencement. – (1) These rules may be called the Customs (Advance Rulings) Rules, 2002.

 (2) They extend to the whole of India.

 (3) They shall come into force on the date of their publication in the Official Gazette.