https://www.taxtmi.com/article/detailed?id=15244 Conflict between Section 28KA and Section 130E(b) has created uncertainty over whether High Courts may fully review advance rulings on tariff classification, valuation and origin. Judicial divergence-one approach permitting broad appellate review under 28KA, another restricting review by deferring classification and valuation issues to the appellate route under 130E(b)-undermines Chapter V B's goal of binding, timely pre import certainty and raises practical barriers for traders who depend on predictable customs treatment. en-us Wed, 15 Oct 2025 08:29:23 +0530 Wed, 15 Oct 2025 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15244 Conflict between Section 28KA and Section 130E(b) has created uncertainty over whether High Courts may fully review advance rulings on tariff classification, valuation and origin. Judicial divergence-one approach permitting broad appellate review under 28KA, another restricting review by deferring classification and valuation issues to the appellate route under 130E(b)-undermines Chapter V B's goal of binding, timely pre import certainty and raises practical barriers for traders who depend on predictable customs treatment. Articles Customs - Import - Export - SEZ Wed, 15 Oct 2025 08:29:23 +0530 https://www.taxtmi.com/article/detailed?id=15244