Section 28K - Advance ruling to be void in certain circumstances

Advance rulings obtained by fraud can be declared void ab initio, reinstating full application of customs law.

The Authority may declare an advance ruling void ab initio if it finds that the ruling was obtained by fraud or misrepresentation of facts, whereupon all provisions of the Act apply as if the ruling had never been made; the period from the date of the advance ruling to the date of the Authority's order is excluded for computing the limitation for recovery, and a copy of the order must be sent to the applicant and the Commissioner or Principal Commissioner of Customs.