Advance ruling binding effect and validity under customs law, including five-year duration and transitional extension rules. Advance ruling under the Customs Act binds only the applicant, the matters referred, and the specified customs authorities in relation to that applicant. It remains valid for five years or until a change in law or facts, whichever is earlier. A transitional proviso allows extension, on the applicant's request, for rulings already in force when the Finance Bill, 2026 receives Presidential assent.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance ruling binding effect and validity under customs law, including five-year duration and transitional extension rules.
Advance ruling under the Customs Act binds only the applicant, the matters referred, and the specified customs authorities in relation to that applicant. It remains valid for five years or until a change in law or facts, whichever is earlier. A transitional proviso allows extension, on the applicant's request, for rulings already in force when the Finance Bill, 2026 receives Presidential assent.
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