(c)[ "applicant" means any person, - [Substituted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.](i)holding a valid Importer-exporter Code Number granted under section 7 of the Foreign Trade (Development and Regulation) Act, 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;]
