Amendment of section 28J.

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..... ling has been pronounced, whichever is earlier: Provided that in respect of any advance ruling in force on the date on which the Finance Bill, 2022 receives the assent of the President, the said period of three years shall be reckoned from the date on which the said Finance Bill receives the assent of the President. . - Clause 92 seeks to substitute sub-section (2) of section 28J of the Customs Ac .....

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