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TypeBare Act JurisdictionCentral Government

Customs Act, 1962 Section 28J

Applicability of Advance Ruling

~1 min read
https://sooperkanoon.com/act/44840

Bare act section · Research

About this section

Customs Act, 1962 Section 28J is part of Customs Act, 1962 - Applicability of Advance Ruling. Read the section text below and explore Indian court judgments that cite it.

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Section Text

(1) The advance ruling pronounced by the Authority under section 28-I shall be binding only

(a) on the applicant who had sought it;

(b) in respect of any matter referred to in sub-section (2) of section 28H;

(c) on the Commissioner of Customs, and the customs authorities subordinate to him, in respect of the applicant.

(2) The advance ruling referred to in sub-section (1) shall be binding as aforesaid unless there is a change in law or facts on the basis of which the advance ruling has been pronounced.

Frequently asked questions

What does Customs Act, 1962 Section 28J provide?

Section Section 28J of the Customs Act, 1962 (Applicability of Advance Ruling) is reproduced on this page as part of the Customs Act, 1962. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Customs Act, 1962 Section 28J?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Customs Act, 1962 Section 28J. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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