Section 28E in The Customs Act, 1962 [Entire Act]
this Chapter, unless the context otherwise requires,- [***] [Omitted '(a)'activity' means import or export;' by Finance Act, 2018 (Act No. 13 of 2018), dated ... dated 29.3.2018.] (i) holding a valid Importer-exporter Code Number granted under section 7 of the Foreign Trade (Development and Regulation