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of <h1>Section 28E of Customs Act: Key Terms for Advance Rulings on Import/Export Questions Defined</h1> Section 28E of the Customs Act, 1962, under Chapter VB, defines key terms related to advance rulings. An 'advance ruling' is a written decision on questions about goods before their import or export, as per section 28H. An 'applicant' can be anyone with a valid Importer-exporter Code, exporting goods to India, or with a justifiable cause. The 'application' refers to submissions made under section 28H, and the 'Authority' is the Customs Authority for Advance Rulings appointed under section 28EA. Various amendments have updated these definitions over time.
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