Section 64 - Amendment of section 28E. - Finance Act, 2018

Amendment of section 28E. 64 . In the Customs Act, in section 28E,- (i) clause (a) shall be omitted; (ii) for clause (b), the following clause shall be substituted, namely:- (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; ; (iii) after clause (b), the following clause shall be inserted, namely:- (ba) Appellate Authority means the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961); ; (iv) for clause (c), the following clause shall be substituted, namely:- (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; ; (v) for clause (e), the following clause shall be substituted, namely:- (e) Authority means the Customs Authority for Advance Rulings appointed under section 28EA; ; (vi) in clause (f), for the word Authority , the words Appellate Authority shall be substituted; (vii) in clause (g), for the word Authority , the words Appellate Authority shall be substituted.