Authority for advance rulings
Section 28F of the Customs Act, 1962 deals with authority for advance rulings. : Provided that the Member from the Indian Revenue Service (Customs and Central Excise), who is qualified to be a Member of the Board, shall be the revenue Member of the [Appellate Authority] for the purposes of this Act. The Act came into force on 01 Feb 1963.
1 [28F. Authority for advance rulings.--2***:
Provided that the Member from the Indian Revenue Service (Customs and Central Excise), who is qualified to be a Member of the Board, shall be the revenue Member of the 3 [Appellate Authority] for the purposes of this Act.
(2) On and from the date on which the Finance Bill, 2017 receives the assent of the President, every application and proceeding pending before the erstwhile Authority for Advance Rulings (Central Excise, Customs and Service Tax) shall stand transferred to the Authority from the stage at which such application or proceeding stood as on the date of such assent.]
4 [(3) On and from the date of appointment of the Customs Authority for Advance Rulings, every application and proceeding pending before the erstwhile Authority for Advance Rulings shall stand transferred to the Authority from the stage at which such application or proceeding stood as on the date of such appointment.]
Section 28F, The Customs Act, 1962 (Act 52 of 1962).
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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… (d) "Authority" means the Authority for Advance Rulings, constituted under sub-section (1), or authorised by the Central Government under sub-section (2A) of section 28F of the Customs Act, 1962 (52 of 1962);] (e) "non-resident", "Indian company" and "foreign company" have the meanings respectively assigned to them in clauses (30), (26) and (23A) of section 2 of the Income-tax Act, 1961 (43 of 1961); (f) words and expressions used but not defined in this Chapter and defined in …
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… (d) "Authority"means the Authority for Advance Rulings, constituted under sub-section (1), or authorised by the Central Government under sub-section (2A) of section 28F of the Customs Act, 1962 (52 of 1962);] (e) "non-resident","Indian company" and "foreign company" have the meanings respectively assigned to them in clauses (30), (26) and (23A) of section 2 of the Income-tax Act, 1961 (43 of 1961); (f) words and expressions used but not defined in this Chapter and defined in …
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… (d) "Authority" means the Authority for Advance Rulings, constituted under sub-section (1), or authorised by the Central Government under sub-section (2A) of section 28F of the Customs Act, 1962 (52 of 1962);] (e) "non-resident", "Indian company" and "foreign company" have the meanings respectively assigned to them in clauses (30), (26) and (23A) of section 2 of the Income-tax Act, 1961 (43 of 1961); (f) words and expressions used but not defined in this Chapter and defined in …
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 28F
What does Section 28F of the Customs Act deal with?
Section 28F of the Customs Act is headed "Authority for advance rulings". [28F. Authority for advance rulings.-- : Provided that the Member from the Indian Revenue Service (Customs and Central Excise), who is qualified to be a Member of the Board, shall be the revenue Member of the [Appellate Authority] for the purposes of this Act.
How do I find court cases under Section 28F 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 28F, section 28F Customs Act 1962, section 28F 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 28F of the Customs Act, and has it changed?
One instrument names it without being made under it, most recently Customs (Advance Rulings) Rules, 2002 (2002).
When did Section 28F of the Customs Act come into force?
Section 28F of the Customs Act, cited as Customs Act 1962 28F, 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.