Section 28J
- Document type
- Other
- Reference no.
- 00
- Dated
- Category
- Customs Act, 1962
Applicability of Advance ruling.
SECTION 28J.
(1) The advance ruling pronounced by the Authority under section 28-I shall be binding only -
(a) on the applicant who had sought it;
(b) in respect of any matter referred to in sub-section (2) of section 28H;
(c) on the Commissioner of Customs, and the customs authorities subordinate to him, in respect of the applicant.
(2) The advance ruling referred to in sub-section (1) shall be binding as aforesaid unless there is a change in law or facts on the basis of which the advance ruling has been pronounced.