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Customs Act, 1962

Customs Act Section 28M: Procedure for Authority

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

Customs Section 28M Explained

Procedure for Authority

VB - Advance rulingsCurrentCA Nikhil GuptaPublished 2026-05-11
Published analytical guide - official law remains controlling.

At a Glance

Section 28M - Procedure for Authority.

For Section 28M, Allows the authority to regulate its procedure subject to the Act and rules.

Key professional control: For Section 28M — Procedure for Authority, Archive the appointment, assignment or delegation supporting Section 28M, and verify rank, territorial reach and functional jurisdiction for Procedure for Authority.

Finin2min Decode

Section 28M addresses “Procedure for Authority”. Allows the authority to regulate its procedure subject to the Act and rules.

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

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

Practical Example

An order is signed by an officer described as competent under section 28M. Before acting on it, the file should preserve the appointment, assignment, jurisdiction and any Board direction that supports that officer’s authority.

Professional Alert

For Section 28M — Procedure for Authority, Archive the appointment, assignment or delegation supporting Section 28M, and verify rank, territorial reach and functional jurisdiction for Procedure for Authority.

This page explains Section 28M; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Procedure for Authority” 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 28M address?

Section 28M concerns “Procedure for Authority”. Allows the authority to regulate its procedure subject to the Act and rules.

What should be verified first for section 28M?

For Section 28M — Procedure for Authority, Archive the appointment, assignment or delegation supporting Section 28M, and verify rank, territorial reach and functional jurisdiction for Procedure for Authority.

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

No. For Section 28M — Procedure for Authority, 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.