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The Customs Act, 1962

Section 28EDefinitions

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Section 28E: Definitions

28E. Definitions

28E. Definitions.—In this Chapter, unless the context otherwise requires,—

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[(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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(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;

[[** *]].

(d)

"application" means an application made to the Authority under sub-section (1) of section 28H;

[(e) "Authority" means the Customs Authority for Advance Rulings appointed under section 28EA;] ***** **** * [[* **.]]

Amendment notes (12)
  1. Ins w.e.f. 11-5-1999 . Ins. by Act 27 of 1999, s. 103 (w.e.f. 11-5-1999).
  2. omitted w.e.f. 28-3-2018 . Clause (a) omitted by Act 13 of 2018, s. 64 (w.e.f. 28-3-2018).
  3. Subs w.e.f. 28-3-2018 . Subs. by s. 64, ibid., for clause (b) (w.e.f. 28-3-2018).
  4. omitted w.e.f. 4-4-2021 .. Clause (ba) omitted by Act 33 of 2021, s. 12 (w.e.f. 4-4-2021).
  5. Subs w.e.f. 28-3-2018 . Subs. by s. 64, ibid., for clause (c) (w.e.f. 28-3-2018).
  6. Ins w.e.f. 11-5-2007 . Ins. by Act 22 of 2007, s. 97 (w.e.f. 11-5-2007).
  7. omitted w.e.f. 30-3-2022 .The Explanation omitted by Act 6 of 2022, s. 90 (w.e.f. 30-3-2022).
  8. Subs w.e.f. 28-3-2018 . Subs. by Act 13 of 2018, s. 64, for clause (e) (w.e.f. 28-3-2018).
  9. omitted w.e.f. 4-4-2021 . Clause (f) omitted by Act 33 of 2021, s. 12 (w.e.f. 4-4-2021).
  10. omitted w.e.f. 4-4-2021 . Clause (g) omitted by Act 33 of 2021, s. 12 (w.e.f. 4-4-2021).
  11. Subs w.e.f. 14-5-2003 . Subs. by Act 32 of 2003, s. 110, for clause (h) (w.e.f. 14-5-2003).
  12. omitted w.e.f. 30-3-2022 .Clause (h) omitted by Act 6 of 2022, s. 90 (w.e.f. 30-3-2022).