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TypeBare Act JurisdictionCentral Government

Customs Act, 1962 Section 28K

Advance Ruling to Be Void in Certain Circumstances

~1 min read
https://sooperkanoon.com/act/44841

Bare act section · Research

About this section

Customs Act, 1962 Section 28K is part of Customs Act, 1962 - Advance Ruling to Be Void in Certain Circumstances. Read the section text below and explore Indian court judgments that cite it.

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Section Text

(1) Where the Authority finds, on a representation made to it by the Commissioner of Customs or otherwise, that an advance ruling pronounced by it under sub-section (6) of section 28-I has been obtained by the applicant by fraud or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of this Act shall apply (after excluding the period beginning with the date of such advance ruling and ending with the date of order under this sub-section) to the applicant as if such advance ruling had never been made.

(2) A copy of the order made under sub-section (1) shall be sent to the applicant and the Commissioner of Customs.

Frequently asked questions

What does Customs Act, 1962 Section 28K provide?

Section Section 28K of the Customs Act, 1962 (Advance Ruling to Be Void in Certain Circumstances) 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 28K?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Customs Act, 1962 Section 28K. 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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