Section 91 - Amendment of section 28H - Finance Act, 2022

Amendment of section 28H 91 . In section 28H of the Customs Act, (a) in sub-section (1), after the words an application in such form and in such manner , the words and accompanied by such fee shall be inserted; (b) sub-section (3) shall be omitted; (c) in sub-section (4), for the words within thirty days from the date of the application , the words at any time before an advance ruling is pronounced shall be substituted.