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        F. Acts / Amendment Acts

        Section 93 - Amendment of section 28E.

        Finance Act, 2017
        Customs

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        Definition of Authority updated to reference Authority for Advance Rulings, aligning customs advance rulings with income-tax framework. Amendment substitutes clause (e) of section 28E to define Authority as the Authority for Advance Rulings constituted under the Income-tax Act, aligning the Customs Act's reference to the institutional Advance Rulings body established by income-tax law.
                        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.

                              Definition of Authority updated to reference Authority for Advance Rulings, aligning customs advance rulings with income-tax framework.

                              Amendment substitutes clause (e) of section 28E to define Authority as the Authority for Advance Rulings constituted under the Income-tax Act, aligning the Customs Act's reference to the institutional Advance Rulings body established by income-tax law.


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