# The Finance Act, 2022, Section 91: Amendment of section 28H

- Act: The Finance Act, 2022 (Act 6 of 2022)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2022/section/91/

## Text

Amendment of section 28H. 91.  In section 28H of the Customs Act,— (a) | in sub-section (1), after the words "an application in such form and in such manner", the words "and accompanied by such fee" shall be inserted; (b) | sub-section (3) shall be omitted; (c) | in sub-section (4), for the words "within thirty days from the date of the application", the words "at any time before an advance ruling is pronounced" shall be substituted.

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