https://www.taxtmi.com/acts?id=1001 Advance ruling under the Customs Act binds only the applicant, the matters referred, and the specified customs authorities in relation to that applicant. It remains valid for five years or until a change in law or facts, whichever is earlier. A transitional proviso allows extension, on the applicant's request, for rulings already in force when the Finance Bill, 2026 receives Presidential assent. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 18 Jun 2026 12:28:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1001 Advance ruling under the Customs Act binds only the applicant, the matters referred, and the specified customs authorities in relation to that applicant. It remains valid for five years or until a change in law or facts, whichever is earlier. A transitional proviso allows extension, on the applicant's request, for rulings already in force when the Finance Bill, 2026 receives Presidential assent. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1001