28K. Advance ruling to be void in certain circumstances.
(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 abinitio and thereupon all the provisions of this Act shall apply [***] [Omitted '(after excluding the period beginning with the date of such advance ruling and ending with the date of order under this sub-section)' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.] to the applicant as if such advance ruling had never been made.[Provided that in computing the period of two years referred to in clause (a) of sub-section (1) of section 28, or five years referred to in sub-section (4) thereof, for service of notice for recovery of any duty not levied, short-levied, not paid or short-paid on account of the advance ruling, the period beginning with the date of such advance ruling and ending with the date of the order under this sub-section shall be excluded.] [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.](2)A copy of the order made under sub-section (1) shall be sent to the applicant and the Commissioner of Customs.
