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<h1>Advance Ruling Under Section 28J of Customs Act Binding for Three Years or Until Law Changes</h1> An advance ruling under Section 28J of the Customs Act, 1962, is binding on the applicant, the Principal Commissioner or Commissioner of Customs, and subordinate customs authorities regarding the applicant. The ruling remains valid for three years or until a change in law or facts occurs, whichever is earlier. For rulings in force when the Finance Bill, 2022 received presidential assent, the three-year period starts from that date. Amendments in 2014 and 2022 adjusted the scope and duration of the ruling's applicability.