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          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.

          <h1>Procedure of Authority: Authority must follow prescribed procedural rules for advance customs rulings, replacing prior self regulation.</h1> Section 28M requires that the Authority shall follow such procedure as may be prescribed, imposing a statutory duty to adhere to externally prescribed procedural rules for matters arising under the Advance Rulings provisions of the Customs Act, 1962; prior wording granting the Authority self regulatory powers was subsequently substituted and omitted by later legislative amendments.

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