Amendment status not verified — confirm the current text below against the official source.
(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 [Principal Commissioner of Customs or 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. Chapter VB (containing sections 28E to 28M) ins. by Act 27 of 1999, sec. 103 (w.e.f. 11/05/1999). Subs. by Act 25 of 2014, sec. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).