Amendment of section 28E.

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..... nt in his application in respect of any goods prior to its importation or exportation; ; (iii) after clause (b), the following clause shall be inserted, namely: (ba) Appellate Authority means the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 (43 of 1961); ; (iv) for clause (c), the following clause shall be substituted, namely: (c) a .....

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..... 8E of the Customs Act to align the definition of the term applicant in the advance ruling provisions with the Trade Facilitation Agreement. The definition of applicant is proposed to be broad based so as to include large number of importers, exporters and other people with justiciable cause to the satisfaction of the Authority. It also seeks to amend the definition of advance ruling so as to .....

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