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.... a justifiable cause to the satisfaction of the Authority, who makes an application for advance ruling under section 28H;] ^19[****] (d) "application" means an application made to the Authority under sub-section (1) of section 28H; ^13[(e) "Authority" means the Customs Authority for Advance Rulings appointed under section 28EA;] (f) ^17[****] (g) ^18[****] (h) ^20[****]]     ************** NOTES:- 1.  Inserted vide Section 103 of the Finance Act, 1999 w.e.f. 11-05-1999 2.  Substituted vide Section 110 of the Finance Act, 2003 w.e.f. 14-05-2003 before it was read as,  "(c) "applicant" m....

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....d as,  "(a) "activity" means import or export;" 8.  Substituted vide Section 93 of the Finance Act, 2017 w.e.f. 31-03-2017 before it was read as, "(e) "Authority" means the ^5[Authority for Advance Rulings (Central Excise, Customs and Service Tax)] constituted under section 28F; 9.  Omitted vide Section 64 of the Finance Act, 2018 w.e.f. 29-03-2018 before it was read as, "^7[(a) "activity" means import or export and includes any new business of import or export proposed to be undertaken by the existing importer or exporter, as the case may be;]" 10.  Substituted vide Section 64 of the Finance Act, 2018 w.e.f. 29-03-2018 before it was rea....

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....section 245-O of the Income-tax Act, 1961;]" 14.  Substituted vide Section 64 of the Finance Act, 2018 w.e.f. 29-03-2018 before it was read as,  "Authority" 15.  Substituted vide Section 64 of the Finance Act, 2018 w.e.f. 29-03-2018 before it was read as,  "Authority" 16.  Omitted vide Section 5 of the The Tribunals Reforms (Rationalisation And Conditions Of Service) Ordinance, 2021 w.e.f. 04-04-2021 before it was read as,  "^11[(ba) "Appellate Authority" means the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961);]" 17.  Omitted vide Section 5 of the The....