Section 28E covers Definitions. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
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Customs Act Chapter Hub
Customs Chapter VB
Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026
VB - Advance rulings | 11 section records | 10 current | 1 omitted or historical
Published analytical guide - official law remains controlling.
Chapter Context
This chapter governs advance rulings, including the authority, applications, binding effect, void rulings and appeals.
Customs Authority for Advance Rulings
Section 28EA covers Customs Authority for Advance Rulings. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 28F covers Authority for advance rulings. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 28G covers Omitted provision. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Application for advance ruling
Section 28H covers Application for advance ruling. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Procedure on receipt of application
Section 28I covers Procedure on receipt of application. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Applicability of advance ruling
Section 28J covers Applicability of advance ruling. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Advance ruling to be void in certain circumstances
Section 28K covers Advance ruling to be void in certain circumstances. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 28KA covers Appeal. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 28L covers Powers of Authority. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 28M covers Procedure for Authority. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
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.