65. Amendment of section 28H.
In the Customs Act, in section 28H,––
(i) in sub-section (2),––
(a) for clause (d), the following clause shall be substituted, namely:––
“(d) applicability of notifications issued in respect of tax or duties under this Act or the Customs Tariff Act, 1975 (51 of 1975) or any tax or duty chargeable under any other law for the time being in force in the same manner as duty of customs leviable under this Act or the Customs Tariff Act;”;
(b) after clause (e), the following clause shall be inserted, namely:-
“(f) any other matter as the Central Government may, by notification, specify.”;
(ii) after sub-section (4), the following sub-section shall be inserted, namely:-
‘(5) The applicant may be represented by any person resident in India who is authorised in this behalf.
Explanation.––For the purposes of this sub-section “resident” shall have the same meaning as assigned to it in clause (42) of section 2 of the Income-tax Act, 1961 (43 of 1961).’.
Notes on Clauses:
Clause 65 of the Bill seeks to amend sub-section (2) of section 28H of the Customs Act to empower the Central Government to add by notification any other subject for advance ruling. It also seeks to provide that an applicant may be represented by an authorised person who is a resident of India.
