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Section 7

The Explanation omitted by Act 6 of 2022, s. 90 (w.e.f. 30-3-2022).

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7. The Explanation omitted by Act 6 of 2022, s. 90 (w.e.f. 30-3-2022). * * * (d) " application" means an application made to the Authority under sub-section (1) of section 28H; 1 [(e) " Authority" means the Customs Authority for Advance Rulings appointed under section 28EA;] 2* 3* * * * * * * * *