Customs Section 28M Explained
Procedure for Authority
At a Glance
Section 28M - Procedure for Authority.
Allows the authority to regulate its procedure subject to the Act and rules.
This chapter governs advance rulings, including the authority, applications, binding effect, void rulings and appeals.
Finin2min Decode
In practical terms, this section should be used as a legal control point rather than as a stand-alone sentence. Start by identifying the goods, person, location, transaction, procedure and relevant date. Then link the section to the applicable rules, regulations, notifications, circulars, portal instructions and evidence.
Allows the authority to regulate its procedure subject to the Act and rules. The decisive question is whether the exact statutory conditions are met on the facts. A commercial description, internal approval or successful portal filing cannot substitute for the legal test.
Practical Example
A Customs officer issues a direction affecting a consignment. Before acting, the importer checks the officer class, appointment, territorial jurisdiction, assigned function and any Board limitation. A designation on an email signature is not treated as complete proof of statutory authority.
For section 28M, the working paper should record why the provision applies, which facts satisfy each element, what evidence supports the position and which further source must be checked before filing, payment, release, enforcement response or appeal.
Professional Alert
Check current procedural regulations, practice directions, hearing mode, filing format and defect-cure requirements.
The current official Gazette and India Code text prevail. Where a notification, rule, regulation, order, circular, public notice or portal advisory is relevant, use the version legally effective on the transaction date and preserve its amendment or supersession chain.
Decision Steps
- Freeze the relevant date, customs station, goods, person and procedural route.
- Read the current section with definitions, explanations, provisos and cross-references.
- Map delegated legislation, notifications and allied DGFT or partner-agency requirements.
- Test jurisdiction, limitation, conditions, evidence and any burden-of-proof rule.
- Preserve the portal trail but verify the substantive legal entitlement separately.
- Record later amendments, judgments and local procedure before publication or transaction reliance.
Evidence Checklist
- Officer appointment or entrustment instrument
- Jurisdiction and function notification
- Written order or communication
- Date and place of exercise
- Delegation or Board direction, where relevant
Common Errors
- Assuming every Customs officer has every power
- Ignoring territorial or functional jurisdiction
- Relying on an unsigned or incomplete delegation record
FAQs
Allows the authority to regulate its procedure subject to the Act and rules.
No. Use it as a practical explanation. The current official statute, Gazette instruments, delegated legislation and binding judgments control.
Check current procedural regulations, practice directions, hearing mode, filing format and defect-cure requirements.
Official Sources
India Code - Customs Act, 1962
Source status: DIRECT TEXT + CURRENT PROCEDURE REQUIRED. Check the exact official section record and amendment chain before quoting verbatim or applying the provision to a live matter.