Definitions
Section 28E of the Customs Act, 1962 deals with definitions. In this Chapter, unless the context otherwise requires,-- ; The Act came into force on 01 Feb 1963.
1[28E. Definitions.--In this Chapter, unless the context otherwise requires,--
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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];
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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;]
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11[12[* **.]]
Section 28E, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… 2022 passed by the Deputy Commissioner of Customs, Jawaharlal Nehru Port Trust, on the ground that the said Order was in complete defiance of the Order dated 31st March, 2011 passed by the Authority for Advance Ruling (AAR) under Chapter V B of the Customs Act, 1962 (the "Act") and attracting the provisions of Sections 28E to 28M of the Act. This Court had decided the said Writ Petition by a Judgement and Order dated 18th December, 2023 Page 1 of 4 19 January, 2024 whereby the impugned Order-in-Original dated 11th November, 2022 was quashed and set aside as the same was contrary to the provisions of Section 28 J of the …
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… The challenge to such order is primarily on the ground that the said order is in complete defiance of an order dated 31 March 2017 passed by the Authority for Advance Rulings (AAR) under the Chapter V B of the Customs Act, 1962 (the Act) containing Sections 28E to 28M. 3. Briefly the facts are :- The petitioner is primarily engaged in the business of import of various edible products including products of betel nut (processed supari). The petitioner has been importing various forms of supari stated to be unflavoured betel nuts (supari) and API betel nuts (supari). …
Questions about Section 28E
What does Section 28E of the Customs Act deal with?
Section 28E of the Customs Act is headed "Definitions". [28E. Definitions.--In this Chapter, unless the context otherwise requires,-- ;
How do I find court cases under Section 28E of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 28E, section 28E Customs Act 1962, section 28E of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 28E of the Customs Act, and has it changed?
Its own text turns on section 28EA (Customs Authority for Advance Rulings), section 28H (Application for advance ruling), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When did Section 28E of the Customs Act come into force?
Section 28E of the Customs Act, cited as Customs Act 1962 28E, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.