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of <h1>Customs Act Section 28E Amended: Advance Ruling Defined, Appellate Authority Introduced, Applicant Definition Updated.</h1> Section 28E of the Customs Act is amended as follows: Clause (a) is removed. Clause (b) is redefined to specify that 'advance ruling' is a written decision on questions related to goods before import or export. A new clause (ba) introduces the 'Appellate Authority' as the Authority for Advance Rulings under the Income-tax Act. Clause (c) redefines 'applicant' as a person with a valid Importer-exporter Code, exporting goods to India, or with a justifiable cause. Clause (e) redefines 'Authority' as the Customs Authority for Advance Rulings. In clauses (f) and (g), 'Authority' is replaced with 'Appellate Authority.'
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