(c) " applicant" means any person,— — LIST OF AMENDING ACTS

5 [(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;]

Section 5