Advance ruling definition clarified to cover pre import/export written decisions and to align appellate authority references. Amendments to section 28E recast the definition of advance ruling as a written decision on questions under section 28H sought before import or export, insert a definition of Appellate Authority as the Authority for Advance Rulings under the income tax enactment, redefine applicant to include IEC holders, exporters to India, or persons with justifiable cause, and clarify that Authority means the Customs Authority for Advance Rulings, with certain cross references changed to Appellate Authority.
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Provisions expressly mentioned in the judgment/order text.
Advance ruling definition clarified to cover pre import/export written decisions and to align appellate authority references.
Amendments to section 28E recast the definition of advance ruling as a written decision on questions under section 28H sought before import or export, insert a definition of Appellate Authority as the Authority for Advance Rulings under the income tax enactment, redefine applicant to include IEC holders, exporters to India, or persons with justifiable cause, and clarify that Authority means the Customs Authority for Advance Rulings, with certain cross references changed to Appellate Authority.
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