Section 28E - Definitions - Customs Act, 1962

CHAPTER VB ADVANCE RULINGS SECTION 28E. Definitions . - In this Chapter, unless the context otherwise requires, - 3 [***] 4 [(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;] 10 [ **** ] 6 [(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;] 11 [ **** ] (d) application means an application made to the Authority under sub-section (1) of section 28H; 7 [(e) Authority means the Customs Authority for Advance Rulings appointed under section 28EA;] 10 [ **** ] 12 [ **** ] ******************** Notes:- 1. Substituted vide Finance Act, 2013 w.e.f. 10th May, 2013 . before it was read as:- (a) activity means import or export; 2. Substituted vide The Finance Act 2017. before it was read as, (e) Authority means the Authority for Advance Rulings (Central Excise, Customs Service Tax) constituted under section 28F; 3. Omitted vide THE FINANCE ACT, 2018 , before it was read as, 1 [(a) activity means import or export and includes any new business of import or export proposed to be undertaken by the existing importer or exporter, as the case may be;] 4. Substituted vide THE FINANCE ACT, 2018 , before it was read as, (b) advance ruling means the determination, by the Authority, of a question of law or fact specified in the application regarding the liability to pay duty in relation to an activity which is proposed to be undertaken, by the applicant; 5. Inserted vide THE FINANCE ACT, 2018 6. Substituted vide THE FINANCE ACT, 2018 , before it was read as, (c) applicant means - (i) (a) a non-resident setting up a joint venture in India in collaboration with a non-resident or a resident; or (b) a resident setting up a joint venture in India in collaboration with a non-resident; or (c) a wholly owned subsidiary Indian company, of which the holding company is a foreign company, who or which, as the case may be, proposes to undertake any business activity in India; (ii) a joint venture in India; or (iii) a resident falling within any such class or category of persons, as the Central Government may, by notification in the Official Gazette, specify in this behalf, and which or who, as the case may be, makes application for advance ruling under sub-section (1) of section 28H; 7. Substituted vide THE FINANCE ACT, 2018 , before it was read as, 2 [ (e) Authority means the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961; ] 8. Substituted vide THE FINANCE ACT, 2018 , before it was read as, Authority 9. Substituted vide THE FINANCE ACT, 2018 , before it was read as, Authority 10. Omitted vide THE TRIBUNALS REFORMS ACT, 2021 dated 13-08-2021 w.e.f. 04-04-2021 before it was read as 5 [ (ba) Appellate Authority means the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961);] (f) Chairperson means the Chairperson of the 8 [Appellate Authority]; (g) Member means a Member of the 9 [Appellate Authority] and includes the Chairperson; and 11. Omitted vide Finance Act, 2022 before it was read as Explanation.- For the purposes of this clause, joint venture in India means a contractual arrangement whereby two or more persons undertake an economic activity which is subject to joint control and one or more of the participants or partners or equity holders is a non-resident having substantial interest in such arrangement; 12. Omitted vide Finance Act, 2022 before it was read as (h) non-resident , Indian company and foreign company have the meanings respectively assigned to them in clauses (30), (26) and (23A) of section 2 of the Income-tax Act, 1961 (43 of 1961).