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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>Advance ruling time limit reduced to three months; Customs Authority must pronounce rulings within the shortened period.</h1> Clause 66 of the Finance Bill, 2018 substitutes the existing six-month limit in sub section (6) of section 28-I of the Customs Act with a three-month limit, reducing the statutory timeframe within which the Customs Authority for Advance Rulings must pronounce its advance ruling.

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