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Section 28J

. Applicability of advance ruling . — (1) The advance ruling pronounced by the Authority under section 28 -I shall be binding only—

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28J . Applicability of advance ruling . — (1) The advance ruling pronounced by the Authority under section 28 -I shall be binding only— (a) on the applicant who had sought it; (b) in respect of any matter referred to in sub-section (2) of section 28H; (c) on the 1 [Principal Commissioner of Customs or Commissioner of Customs], and the customs authorities subordinate to him, in respect of the applicant.