Applicability of advance ruling
Section 28J of the Customs Act, 1962 deals with applicability of advance ruling. The advance ruling pronounced by the Authority under section 28-I shall be binding only-- (a) on the applicant who had sought it; The Act came into force on 01 Feb 1963.
(1) The advance ruling pronounced by the Authority under section 28-I shall be binding only--
(a) on the applicant who had sought it;
(b) in respect of any matter referred to in sub-section (2) of section 28H;
(c) on the 1[Principal Commissioner of Customs or Commissioner of Customs], and the customs authorities subordinate to him, in respect of the applicant.
2[(2) The advance ruling referred to in sub-section (1) shall remain valid for three years or till there is a change in law or facts on the basis of which the advance ruling has been pronounced, whichever is earlier:
Provided that in respect of any advance ruling in force on the date on which the Finance Bill, 2022 receives the assent of the President, the said period of three years shall be reckoned from the date on which the said Finance Bill receives the assent of the President.]
Section 28J, 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.
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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… Enterprises (supra) and Ayush Business Overseas (supra) and the appeal against the said order having been dismissed by the Supreme Court, the ruling given by the AAR is not binding as per Subsection (2) of Section 28J of the Customs Act and, therefore, the respondents were justified in passing the impugned order. The respondents, therefore, prayed for dismissal of present petition on the ground of an alternate remedy and also on merit. 7. We have heard learned counsel for the petitioner and the respondents and with their …
Questions about Section 28J
What does Section 28J of the Customs Act deal with?
Section 28J of the Customs Act is headed "Applicability of advance ruling". The advance ruling pronounced by the Authority under section 28-I shall be binding only-- (a) on the applicant who had sought it;
How do I find court cases under Section 28J 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 28J, section 28J Customs Act 1962, section 28J 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 28J of the Customs Act, and has it changed?
Its own text turns on section 28 (Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded), section 28H (Application for advance ruling), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When did Section 28J of the Customs Act come into force?
Section 28J of the Customs Act, cited as Customs Act 1962 28J, 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 15 Oct 2026. This page is not a substitute for legal advice.