The Customs Act, 1962
28F. AUTHORITY FOR ADVANCE RULINGS. –
(1) The Central Government shall, by notification in the Official Gazette, constitute an Authority for giving advance rulings, to be called as “the Authority for Advance Rulings”.
(2) The Authority shall consist of the following Members appointed by the Central Government, namely:-
(a) a Chairperson, who is a retired Judge of the Supreme Court;
(b) an officer of the Indian Customs and Central Excise Service who is qualified to be a Member of the Board;
(c) an officer of the Indian Legal Service who is, or is qualified to be, an Additional Secretary to the Government of India.
(3) The salaries and allowances payable to, and the terms and conditions of service of, the Members shall be such as the Central Government may by rules determine.
(4) The Central Government shall provide the Authority with such officers and staff as may be necessary for the efficient exercise of the powers of the Authority under this Act.
(5) The office of the Authority shall be located in Delhi.