Customs Authority for Advance Rulings
Section 28EA of the Customs Act, 1962 deals with customs Authority for Advance Rulings. The Board may, for the purposes of giving advance rulings under this Act, by notification, appoint an officer of the rank of Principal Commissioner of Customs or Commissioner of Customs to function as a Customs Authority for Advance Rulings: . The Act came into force on 01 Feb 1963.
1[28EA. Customs Authority for Advance Rulings.--(1) The Board may, for the purposes of giving advance rulings under this Act, by notification, appoint an officer of the rank of Principal Commissioner of Customs or Commissioner of Customs to function as a Customs Authority for Advance Rulings:
2****.
(2) The offices of the Authority may be established in New Delhi and at such other places, as the Board may deem fit.
(3) Subject to the provisions of this Act, the Authority shall exercise the powers and authority conferred on it by or under this Act.]
Section 28EA, 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.
Referred to by 1
Questions about Section 28EA
What does Section 28EA of the Customs Act deal with?
Section 28EA of the Customs Act is headed "Customs Authority for Advance Rulings". [28EA. Customs Authority for Advance Rulings.--(1) The Board may, for the purposes of giving advance rulings under this Act, by notification, appoint an officer of the rank of Principal Commissioner of Customs or Commissioner of Customs to function as a Customs Authority for Advance Rulings: .
How do I find court cases under Section 28EA 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 28EA, section 28EA Customs Act 1962, section 28EA 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 28EA of the Customs Act, and has it changed?
1 other provision in this corpus refers back to it.
When did Section 28EA of the Customs Act come into force?
Section 28EA of the Customs Act, cited as Customs Act 1962 28EA, 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 16 Oct 2026. This page is not a substitute for legal advice.