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Section 28J: Applicability of advance ruling

The Customs Act, 1962*Union territory Act of Chandigarh · Act 52 of 1962

(1) The advance ruling pronounced by the Authority under section 28-I shall be binding only—

(a) on the applicant who had sought it;

(b) in respect of any matter referred to in sub-section (2) of section 28H;

(c) on the 1 [Principal Commissioner of Customs or Commissioner of Customs], and the customs authorities subordinate to him, in respect of the applicant.

(2) The advance ruling referred to in sub-section (1) shall be binding as aforesaid unless there is a change in law or facts on the basis of which the advance ruling has been pronounced.

Where this provision sits

ActThe Customs Act, 1962*
Section28J
Marginal noteApplicability of advance ruling
JurisdictionUnion territory of Chandigarh
StatusIn force as published by the source

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