# The Finance Act, 2026, Section 148: Amendment of section 28J

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/148/

## Text

Amendment of section 28J. 148. In the Customs Act, in section 28J, in sub-section (2),— (a) | for the words "three years", the words "five years" shall be substituted; (b) | for the proviso, the following proviso shall be substituted, namely:— "Provided that in respect of any advance ruling in force on the date on which the Finance Bill, 2026 receives the assent of the President, the Authority shall, upon a request by the applicant, extend the validity for five years from the date of the ruling.".

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