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Customs Act, 1962

Customs Act Section 28E: Definitions

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

Customs Section 28E Explained

Definitions

VB - Advance rulingsCurrentCA Nikhil GuptaPublished 2026-05-09
Published analytical guide - official law remains controlling.

At a Glance

Section 28E - Definitions.

For Section 28E, Establishes or defines the statutory framework for Definitions, which determines how connected Customs provisions are read and applied.

Key professional control: For Section 28E — Definitions, Use the exact wording and commencement position of Section 28E; do not import a commercial meaning or later amendment into Definitions.

Finin2min Decode

Section 28E addresses “Definitions”. Establishes or defines the statutory framework for Definitions, which determines how connected Customs provisions are read and applied.

Read Section 28E with the delegated law and instruments that govern foundation matters, including the version effective on the transaction date.

Decision question: Does the proposed treatment under Section 28E satisfy the provision-specific conditions for “Definitions”, the connected instrument and the available evidence?

Practical Example

A transaction turns on the meaning or reach of “Definitions”. The team identifies the exact defined expression, territorial rule or commencement date before applying any charging, procedural or enforcement provision.

Professional Alert

For Section 28E — Definitions, Use the exact wording and commencement position of Section 28E; do not import a commercial meaning or later amendment into Definitions.

This page explains Section 28E; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Definitions” for the relevant date.

Decision Steps

  1. Freeze the relevant date, customs station, goods, person and procedural route.
  2. Read the current section with definitions, explanations, provisos and cross-references.
  3. Map delegated legislation, notifications and allied DGFT or partner-agency requirements.
  4. Test jurisdiction, limitation, conditions, evidence and any burden-of-proof rule.
  5. Preserve the portal trail but verify the substantive legal entitlement separately.
  6. Record later amendments, judgments and local procedure before publication or transaction reliance.

Evidence Checklist

Common Errors

Related Sections

Finin2min Q&A

What does section 28E address?

Section 28E concerns “Definitions”. Establishes or defines the statutory framework for Definitions, which determines how connected Customs provisions are read and applied.

What should be verified first for section 28E?

For Section 28E — Definitions, Use the exact wording and commencement position of Section 28E; do not import a commercial meaning or later amendment into Definitions.

Can this page replace the official wording of section 28E?

No. For Section 28E — Definitions, use this guide to organise the analysis, then rely on the official Customs Act and the connected instrument or binding decision in force for the matter.

Official sources and scope

This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.

Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.