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<h1>Section 68 broadens 'activity' to cover existing importers' future trade, extending advance rulings to proposed businesses</h1> Section 68 of the Finance Act, 2013 amends section 28E of the Customs Act by substituting clause (a) to redefine the term 'activity.' The revised definition clarifies that 'activity' means import or export and expressly includes any new business of import or export proposed to be undertaken by an existing importer or exporter. This expansion ensures that customs law provisions, including advance rulings and related compliances, extend not only to current import or export operations but also to planned new lines of import or export business of existing traders.