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of <h1>Finance Bill 2022 amends Customs Act section 28H: introduces fees, allows advance ruling withdrawal anytime before pronouncement.</h1> Clause 90 of the Finance Bill, 2022 proposes amendments to section 28H of the Customs Act. It introduces a requirement for a fee to accompany applications for advance rulings by amending sub-section (1). Sub-section (3) is to be omitted entirely. Additionally, sub-section (4) is revised to allow applicants to withdraw their application for an advance ruling at any time before the ruling is pronounced, replacing the previous deadline of thirty days from the application date.
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