Advance ruling definitions under customs law clarify applicants, applications, and the Authority for pre-import and pre-export decisions. Section 28E defines the expressions used in Chapter VB on advance rulings under the Customs Act. An advance ruling is a written decision on questions referred under section 28H by an applicant in relation to goods before importation or exportation. The term applicant covers a person holding a valid Importer-Exporter Code, a person exporting goods to India, or a person with a justifiable cause accepted by the Authority, who makes an application for advance ruling.
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 definitions under customs law clarify applicants, applications, and the Authority for pre-import and pre-export decisions.
Section 28E defines the expressions used in Chapter VB on advance rulings under the Customs Act. An advance ruling is a written decision on questions referred under section 28H by an applicant in relation to goods before importation or exportation. The term applicant covers a person holding a valid Importer-Exporter Code, a person exporting goods to India, or a person with a justifiable cause accepted by the Authority, who makes an application for advance ruling.
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