- 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;';(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; 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.
