TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Advance Ruling Void if Obtained by Fraud or Misrepresentation Under Section 28K of Customs Act, 1962</h1> Section 28K of the Customs Act, 1962, stipulates that an advance ruling can be declared void if obtained through fraud or misrepresentation. The Authority, upon representation from the Principal Commissioner or Commissioner of Customs, may declare such a ruling void ab initio. Consequently, all provisions of the Act apply as if the ruling never existed. The period between the ruling and its annulment is excluded when computing time limits for recovery notices related to duties. A copy of the annulment order must be sent to both the applicant and the relevant customs authority.
TaxTMI 
TaxTMI 
