Section 64 in The Finance Act, 2018 [Entire Act]
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 ... 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