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TypeBare Act JurisdictionCentral Government

The Customs Act,1962 Section 28EA

Customs Authority for Advance Rulings

~1 min read
https://sooperkanoon.com/act/593207

Bare act section · Research

About this section

The Customs Act,1962 Section 28EA is part of The Customs Act,1962 - Customs Authority for Advance Rulings. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1[28EA. Customs Authority for Advance Rulings.--(1) The Board may, for the purposes of giving advance rulings under this Act, by notification, appoint an officer of the rank of Principal Commissioner of Customs or Commissioner of Customs to function as a Customs Authority for Advance Rulings:
2****.
(2) The offices of the Authority may be established in New Delhi and at such other places, as the Board may deem fit.
(3) Subject to the provisions of this Act, the Authority shall exercise the powers and authority conferred on it by or under this Act.]


1. Ins. by Act 13 of 2018, s. 65 (w.e.f. 28-3-2018).
2. The Proviso omitted by Act 33 of 2021, s. 12 (w.e.f. 4-4-2021).

Frequently asked questions

What does The Customs Act,1962 Section 28EA provide?

Section Section 28EA of the The Customs Act,1962 (Customs Authority for Advance Rulings) is reproduced on this page as part of the 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 The Customs Act,1962 Section 28EA?

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

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