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        Bills

        Clause 90 - Amendment of section 28H.

        Finance Bill, 2022
        Customs

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        Advance ruling applications now require a prescribed fee and may be withdrawn before a ruling is pronounced. The amendment mandates that applications for advance rulings under section 28H be accompanied by a prescribed fee, omits the former sub section (3), and permits applicants to withdraw their advance ruling application at any time before a ruling is pronounced.
                          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.

                                Advance ruling applications now require a prescribed fee and may be withdrawn before a ruling is pronounced.

                                The amendment mandates that applications for advance rulings under section 28H be accompanied by a prescribed fee, omits the former sub section (3), and permits applicants to withdraw their advance ruling application at any time before a ruling is pronounced.


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