Resident private limited company may seek advance customs rulings, clarifying eligibility under the advance-ruling framework. Specification designates resident private limited company as eligible to obtain advance rulings on customs matters; 'private limited company' and 'resident' adopt the statutory meanings from company and income-tax law respectively for the purpose of identifying eligible applicants.
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.
Resident private limited company may seek advance customs rulings, clarifying eligibility under the advance-ruling framework.
Specification designates resident private limited company as eligible to obtain advance rulings on customs matters; "private limited company" and "resident" adopt the statutory meanings from company and income-tax law respectively for the purpose of identifying eligible applicants.
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