The Customs Act,1962 28EChapter VB · Advance Rulings
Section 28E · Definitions
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1[28E. Definitions.--In this Chapter, unless the context otherwise requires,--
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3[(b) "advance ruling" means a written decision on any of the questions referred to in section 28H raised by the applicant in his application in respect of any goods prior to its importation or exportation];
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5[(c) "applicant" means any person,--
(i) holding a valid Importer-exporter Code Number granted under section 7 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992); or
(ii) exporting any goods to India; or
(iii) with a justifiable cause to the satisfaction of the Authority,
who makes an application for advance ruling under section 28H;]
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(d)"application" means an application made to the Authority under sub-section (1) of section 28H;
8[(e) "Authority" means the Customs Authority for Advance Rulings appointed under section 28EA;]
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2*****;
3[(b) "advance ruling" means a written decision on any of the questions referred to in section 28H raised by the applicant in his application in respect of any goods prior to its importation or exportation];
4*****;
5[(c) "applicant" means any person,--
(i) holding a valid Importer-exporter Code Number granted under section 7 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992); or
(ii) exporting any goods to India; or
(iii) with a justifiable cause to the satisfaction of the Authority,
who makes an application for advance ruling under section 28H;]
6[7[** *]].
(d)"application" means an application made to the Authority under sub-section (1) of section 28H;
8[(e) "Authority" means the Customs Authority for Advance Rulings appointed under section 28EA;]
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