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1[28E. Definitions.--In this Chapter, unless the context otherwise requires,--
2*****;
3[(b) "advance ruling" means a written decision on any of the questions referred to in section
28H raised by the applicant in his application in respect of any goods prior to its importation or
exportation];
4*****;
5[(c) "applicant" means any person,--
(i) holding a valid Importer-exporter Code Number granted under section 7 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992); or
(ii) exporting any goods to India; or
(iii) with a justifiable cause to the satisfaction of the Authority,
who makes an application for advance ruling under section 28H;]
6[7[** *]].
(d)"application" means an application made to the Authority under sub-section (1) of section
28H;
8[(e) "Authority" means the Customs Authority for Advance Rulings appointed under section
28EA;]
9*****
10**** *
11[12[* **.]]
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1. Ins. by Act 27 of 1999, s. 103 (w.e.f. 11-5-1999).
2. Clause (a) omitted by Act 13 of 2018, s. 64 (w.e.f. 28-3-2018).
3. Subs. by s. 64, ibid., for clause (b) (w.e.f. 28-3-2018).
4. Ins. by s. 64, ibid. (w.e.f. 28-3-2018).
5. Subs. by s. 64, ibid., for clause (c) (w.e.f. 28-3-2018).
6. Ins. by Act 22 of 2007, s. 97 (w.e.f. 11-5-2007).
7. Subs. by Act 13 of 2018, s. 64, for clause (e) (w.e.f. 28-3-2018).
8. Subs. by s. 64, ibid., for "Authority" (w.e.f. 28-3-2018).
9. Subs. by Act 32 of 2003, s. 110, for clause (h) (w.e.f. 14-5-2003).