# The Finance Act, 2018, Section 64: Amendment of section 28E

- Act: The Finance Act, 2018 (Act 13 of 2018)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2018/section/64/

## Text

Amendment of section 28E 64. In the Customs Act, in section 28E,— (i) | clause (a) shall be omitted; (ii) | for clause (b), the following clause shall be substituted, namely:— '(b) "advance ruling" means a written decision on any of the questions referred to in section 28H raised by the applicant in his application in respect of any goods prior to its importation or exportation;'; (iii) | after clause (b), the following clause shall be inserted, namely:— '(ba) "Appellate Authority" means the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961);'; (iv) | for clause (c), the following clause shall be substituted, namely:— '(c) "applicant" means any person,— (i) | holding a valid Importer-exporter Code Number granted under section 7 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) ; or (ii) | exporting any goods to India; or (iii) | with a justifiable cause to the satisfaction of the Authority, who makes an application for advance ruling under section 28H;'; (v) | for clause (e), the following clause shall be substituted, namely:— '(e) "Authority" means the Customs Authority for Advance Rulings appointed under section 28EA;'; (vi) | in clause (f), for the word "Authority", the words "Appellate Authority" shall be substituted; (vii) | in clause (g), for the word "Authority", the words "Appellate Authority" shall be substituted.

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