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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Customs Act advance ruling validity extends term to five years and allows five-year extensions for existing rulings</h1> Section 28J of the Customs Act is amended to substitute a five-year validity period for advance rulings in place of the previous three years. The proviso is replaced to provide that any advance ruling already in force on the date the Finance Bill, 2026 receives presidential assent may, upon request by the applicant, be extended to remain valid for five years from the date of the original ruling. The amendment thus lengthens standard validity and creates an express transitional extension mechanism for existing rulings.
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