Section 28E:
Definitions.
1[28E. Definitions.--In this Chapter, unless the context otherwise requires,--
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;]
9* * * * *
10* * * * *
11[12[ * * * .]]
Notes:
1. Ins. by Act 27 of 1999, s. 103 (w.e.f. 11-5-1999).
2. Clause (a) omitted by Act 13 of 2018, s. 64 (w.e.f. 28-3-2018).
3. Subs. by s. 64, ibid., for clause (b) (w.e.f. 28-3-2018).
4.. Clause (ba) omitted by Act 33 of 2021, s. 12 (w.e.f. 4-4-2021).
5. Subs. by s. 64, ibid., for clause (c) (w.e.f. 28-3-2018).
6. Ins. by Act 22 of 2007, s. 97 (w.e.f. 11-5-2007).
7.The Explanation omitted by Act 6 of 2022, s. 90 (w.e.f. 30-3-2022).
8. Subs. by Act 13 of 2018, s. 64, for clause (e) (w.e.f. 28-3-2018).
9. Clause (f) omitted by Act 33 of 2021, s. 12 (w.e.f. 4-4-2021).
10. Clause (g) omitted by Act 33 of 2021, s. 12 (w.e.f. 4-4-2021).
11. Subs. by Act 32 of 2003, s. 110, for clause (h) (w.e.f. 14-5-2003).
12.Clause (h) omitted by Act 6 of 2022, s. 90 (w.e.f. 30-3-2022).