# The Customs Act, 1962, Section 28E: Definitions

- Act: The Customs Act, 1962 (Act 52 of 1962)
- In force from: 1963-02-01
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/customs-act-1962/section/28E/

## Text

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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