Amendment of section 28E :
Section – 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. |