CourtMesh

Section 28E: Definitions.

The Customs Act, 1962Central Act · Act 52 of 1962

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

* * * * *;

[(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];

* * * * *;

[(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;]

* * * * *

* * * * *

[[ * * * .]]

Where this provision sits

ActThe Customs Act, 1962
Section28E
Marginal noteDefinitions.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

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

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Customs Act, 1962 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.