Application for advance ruling
Section 28H of the Customs Act, 1962 deals with application for advance ruling. An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such manner [and accompanied by such fee] as may be prescribed, stating the question on which the advance ruling is sought. The Act came into force on 01 Feb 1963.
(1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such manner 1[and accompanied by such fee] as may be prescribed, stating the question on which the advance ruling is sought.
(2) The question on which the advance ruling is sought shall be in respect of, --
(a) classification of goods under the Customs Tariff Act, 1975 (51 of 1975);
(b) applicability of a notification issued under sub-section (1) of section 25, having a bearing on the rate of duty;
(c) the principles to be adopted for the purposes of determination of value of the goods under the provisions of this Act.
2 [(d) applicability of notifications issued in respect of tax or duties under this Act or the Customs Tariff Act, 1975 (51 of 1975) or any tax or duty chargeable under any other law for the time being in force in the same manner as duty of customs leviable under this Act or the Customs Tariff Act;]
3 [(e) determination of origin of the goods in terms of the rules notified under the Customs Tariff Act, 1975 (51 of 1975) and matters relating thereto.]
4 [(f) any other matter as the Central Government may, by notification, specify.]
5[*****].
(4) An applicant may withdraw his application 6[at any time before an advance ruling is pronounced]. .
7[(5) The applicant may be represented by any person resident in India who is authorised in thisbehalf.
Explanation.--For the purposes of this sub-section resident shall have the same meaning as assigned to it in clause (42) of section 2 of the Income-tax Act, 1961 (43 of 1961).]
Section 28H, 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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… Respondent importers filed applications before the Customs Page 4 of 11 Authority for Advance Rulings in terms of Section 28H of the Customs Act, 1962. Applications seeking advance rulings were made on the classification of roasted areca nuts (whole/cut/split), which the party intended to import. 7. In the case of Neena Enterprises, a ruling was given on 1 st March, 2023, in which paragraph 6.17 reads as under: "6.17 Among …
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… The Appellant had proposed to import computer monitors of various modes from its sister concern namely Viewsonic International Corporation, New Taipei City 235 Taiwan, Taiwan. 3. Under these circumstances, the Petitioner had approached the 1 st Respondent by filing an application for Advance Ruling under Section 28H of the Customs Act, 1962. 4. By the Impugned Order, the 1 st Respondent has concluded that the computer monitors of various modes which the Petitioner proposed to import were classifiable under Heading 8528 52 00 of the Customs Tariff Act, 1975. It now …
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… The case of the Petitioner is that she is involved in the business of trading in such goods. Before the import of the goods, on 14th November 2022, the Petitioner had approached the Customs Authority for Advance Ruling, Mumbai ("CAAR") seeking classification of such goods in terms of Section 28H of the Customs Act, 1962 ("Act, 1962"). The CAAR rendered its ruling dated 24th February 2023 wherein the classification of the goods in question was confirmed to be falling under CTH 21069030. Pursuant thereto, on 5th August 2023, the Petitioner, imported a consignment of the said goods from one M/s.Mano Agro …
Made under this section, and citing it
1 instrument states that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Questions about Section 28H
What does Section 28H of the Customs Act deal with?
Section 28H of the Customs Act is headed "Application for advance ruling". An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such manner [and accompanied by such fee] as may be prescribed, stating the question on which the advance ruling is sought.
How do I find court cases under Section 28H 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 28H, section 28H Customs Act 1962, section 28H 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 28H of the Customs Act, and has it changed?
Its own text turns on section 25 (Power to grant exemption from duty), Income-tax Act 2 (Definitions), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there is one: most recently Customs (Advance Rulings) Rules, 2002 (2002).
When did Section 28H of the Customs Act come into force?
Section 28H of the Customs Act, cited as Customs Act 1962 28H, 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.