Customs Act, 1962
In this Chapter, unless the context otherwise requires,— [ (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;] [ (c) “applicant” means any person,— (i) holding a valid Importer-exporter Code Number granted under section 7 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992); or (ii) exporting any goods to India; or (iii) with a justifiable cause to the satisfaction of the Authority, who makes an application for advance ruling under section 28H;] [ [ *.]] (d) “application” means an application made to the Authority under sub-section (1) of section 28H; [ (e) “Authority” means the Customs Authority for Advance Rulings appointed under section 28EA;] * * [ [ *]]