Advance ruling to be void in certain circumstances
Section 28K of the Customs Act, 1962 deals with advance ruling to be void in certain circumstances. Where the Authority finds, on a representation made to it by the [Principal Commissioner of Customs or Commissioner of Customs] or otherwise, that an advance ruling pronounced by it under sub-section (6) of section 28-I has been obtained by the applicant by fraud or misrepresentation of facts, it ma The Act came into force on 01 Feb 1963.
(1) Where the Authority finds, on a representation made to it by the 1 [Principal Commissioner of Customs or Commissioner of Customs] or otherwise, that an advance ruling pronounced by it under sub-section (6) of section 28-I has been obtained by the applicant by fraud or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of this Act shall apply 2 *** to the applicant as if such advance ruling had never been made.
3[Provided that in computing the period of two years referred to in clause (a) of sub-section (1) of section 28, or five years referred to in sub-section (4) thereof, for service of notice for recovery of any duty not levied, short-levied, not paid or short-paid on account of the advance ruling, the period beginning with the date of such advance ruling and ending with the date of the order under this sub-section shall be excluded.]
(2) A copy of the order made under sub-section (1) shall be sent to the applicant and the 4[Principal Commissioner of Customs or Commissioner of Customs].
Section 28K, 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.
Questions about Section 28K
What does Section 28K of the Customs Act deal with?
Section 28K of the Customs Act is headed "Advance ruling to be void in certain circumstances". Where the Authority finds, on a representation made to it by the [Principal Commissioner of Customs or Commissioner of Customs] or otherwise, that an advance ruling pronounced by it under sub-section (6) of section 28-I has been obtained by the applicant by fraud or misrepresentation of facts, it ma
How do I find court cases under Section 28K 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 28K, section 28K Customs Act 1962, section 28K 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 28K 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), so none of them can safely be read on its own.
When did Section 28K of the Customs Act come into force?
Section 28K of the Customs Act, cited as Customs Act 1962 28K, 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.