Amendment of section 28E.

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....aised by the applicant in his application in respect of any goods prior to its importation or exportation;'; (iii) after clause (b), the following clause shall be inserted, namely:-- '(ba) "Appellate Authority" means the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961);'; (iv) for clause (c), the following clause shal....

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....llate Authority" shall be substituted. - Clause 62 of the Bill seeks to amend section 28E of the Customs Act to align the definition of the term "applicant" in the advance ruling provisions with the Trade Facilitation Agreement. The definition of "applicant" is proposed to be broad based so as to include large number of importers, exporters and other people with justiciable cause to the satis....