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CS Executive · Tax Laws and Practice · Overview of Customs Act

Under the Customs Act, 1962, who is an "applicant" for an advance ruling, as defined for that chapter?

An applicant is a person who applies for an advance ruling under section 28H and either holds a valid Importer-exporter Code Number, exports goods to India, or has a justifiable cause to the satisfaction of the Authority. All three categories qualify, not only one.

  1. AOnly a person holding a valid Importer-exporter Code Number
  2. BOnly a person exporting goods to India
  3. CA person holding a valid Importer-exporter Code Number, a person exporting goods to India, or a person with justifiable cause to the satisfaction of the Authority, who makes an application under section 28HCorrect
  4. DAny person who has received a show cause notice from a customs officer

Explanation

The definition has three limbs: holder of a valid IEC under the Foreign Trade Act, exporter of goods to India, or a person with justifiable cause to the Authority's satisfaction, who applies under section 28H. Options A and B each give only one limb, and D is not in the definition.

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