Section 28E: Definitions

Q: What does Section 28E of The Customs Act, 1962 (CuA) deal with?

Section 28E CuA pertains to "Definitions". It is part of the The Customs Act, 1962, a legislation enacted by the Parliament of India. Section 28E of The Customs Act, 1962 (CuA) defines definitions. As verified on 19 May 2026.

Q: Is Section 28E CuA still in force?

Yes, Section 28E of the The Customs Act, 1962 is currently in force across the Republic of India.

Q: What is धारा 28E CuA?

धारा 28E CuA is the Devanagari Hindi reference for Section 28E of the The Customs Act, 1962. Section 28E of The Customs Act, 1962 (CuA) defines definitions. As verified on 19 May 2026.

Q: What is Dhara 28E CuA?

Dhara 28E CuA is the Roman Hindi reference for Section 28E of the The Customs Act, 1962. "Dhara" means "Section" in Hindi. Section 28E of The Customs Act, 1962 (CuA) defines definitions. As verified on 19 May 2026.

Q: How to cite Section 28E of The Customs Act, 1962?

Cite as: "Section 28E, The Customs Act, 1962 (CuA)" in legal briefs. For academic writing, use the BlueBook format: The Customs Act, 1962, § 28E (India).

Law on Tips Editorial Board

- In this Chapter, unless the context otherwise requires,-

[***] [Omitted '(a)'activity' means import or export;' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]

(b) [ "advance ruling " means a written decision on any of the questions referred to in section 28H raised by the applicant in his application in respect of any goods prior to its importation or exportation;] [Substituted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]

(c) [ "applicant " means any person, - [Substituted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]

(d) [ "application " means an application made to the Authority under sub-section (1) of section 28-H; [Chapter V-B inserted by Act 27 of 1999, Section 103 (w.e.f. 11.5.1999). ]

(e) [ "Authority " means the Customs Authority for Advance Rulings appointed under section 28EA;]

(f) "Chairperson " means the Chairperson of the [Appellate Authority] [Substituted 'Authority' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.];

(g) "Member " means a Member of the [Appellate Authority] [Substituted 'Authority' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.] and includes the Chairperson; and

(h) [ "non-resident ", "Indian company " and "foreign company " have the meanings respectively assigned to them in clauses (30), (26) and (23-A) of section 2 of the Income-tax Act, 1961 (43 of 1961).] [ Substituted by Act 32 of 2003, Section 110, for Clause (h) (w.e.f. 14.5.2003).]