Sections 28J and 28K explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 28J says who an advance ruling binds and for how long it stays valid: five years since the Finance Act, 2026 (three years in the CBIC copy of 30 March 2022), or until the law or facts change, whichever is earlier. Section 28K lets the Authority declare a ruling void from the start if it was obtained by fraud or misrepresentation of facts.
This article follows the Customs Act, 1962 as per the text on the CBIC portal updated to 30 March 2022, and then adds the change made to section 28J(2) by the Finance Act, 2026. The Finance Act, 2023 could not be checked in full; see the section on later Finance Acts below.
An advance ruling binds only the applicant, only on the matter referred to in section 28H(2), and the Commissioner and subordinate customs authorities in respect of that applicant. It remains valid for five years (substituted for "three years" by the Finance Act, 2026) or until there is a change in law or facts on which it was based, whichever is earlier. If the Authority finds it was obtained by fraud or misrepresentation of facts, it may declare the ruling void from the start.
Section 28J(1): who and what the ruling binds
The advance ruling pronounced by the Authority under section 28I is binding only:
- on the applicant who sought it;
- in respect of any matter referred to in sub-section (2) of section 28H; and
- on the Principal Commissioner of Customs or Commissioner of Customs, and the customs authorities subordinate to him, in respect of the applicant.
The word "only" matters. A ruling does not bind other importers who deal in similar goods, and it does not extend to questions outside the section 28H(2) heads. It binds the department's local officers, but only in relation to the applicant. Our article on section 28H lists the heads.
Section 28J(2): five years or a change
Whether a ruling you hold still protects you is often a question of dates and facts, and a legal consultation is a practical way to test it.
The copy consulted prints sub-section (2) as substituted by section 93 of the Finance Act, 2022 (6 of 2022); the footnote gives no date. As printed there, the advance ruling remained valid for three years or till there is a change in law or facts on the basis of which it was pronounced, whichever is earlier. The Finance Act, 2026 (section 148) then substituted the words "five years" for "three years" in sub-section (2) and substituted the proviso. As it now stands, the ruling remains valid for five years or till a change in law or facts on the basis of which it was pronounced, whichever is earlier.
The substituted proviso covers any advance ruling in force on the date on which the Finance Bill, 2026 received the assent of the President. For such a ruling the Authority shall, upon a request by the applicant, extend the validity for five years from the date of the ruling. The gazette prints the Act's assent date as 30 March 2026. The earlier proviso, which reckoned three years from the assent date of the Finance Bill, 2022, has been replaced.
| Question | Answer from the text as amended |
|---|---|
| How long is a ruling valid? | Five years, or till a change in law or facts on which it was pronounced, whichever is earlier |
| What if the law changes in year one? | Validity ends at the change, as that is earlier than five years |
| What about rulings in force when the Finance Bill, 2026 received assent? | On the applicant's request, the Authority shall extend the validity for five years from the date of the ruling |
| Is renewal provided here? | The section as printed does not provide for renewal; the proviso only provides the extension above for rulings in force on the 2026 assent date |
Why the "change in facts" limb matters
A ruling is given on the facts placed before the Authority. If you change the product, its composition or its use, the facts change and the ruling may no longer apply. Keep a note of what was submitted, since the ruling is tied to it. Equally, a change in the underlying law ends the ruling's validity at that point, even within the five years. The text does not say who decides whether a change has occurred, so seek advice before relying on an older ruling.
Section 28K(1): when a ruling is void
Where the Authority finds, on a representation made to it by the Principal Commissioner of Customs or Commissioner of Customs or otherwise, that an advance ruling pronounced by it under sub-section (6) of section 28I has been obtained by the applicant by fraud or misrepresentation of facts, it may, by order, declare the ruling void ab initio. Thereupon all the provisions of the Act apply to the applicant as if the advance ruling had never been made.
Points to note:
- The finding can come on a representation by the Commissioner "or otherwise". The Authority is not limited to a department request.
- The word is "may". Voiding is a power, exercised by order.
- The effect is retrospective. The ruling is treated as never made.
- The ground is narrow. It is fraud or misrepresentation of facts by the applicant.
The words "after excluding the period beginning with the date of such advance ruling and ending with the date of order under this sub-section" were omitted w.e.f. 29.03.2018 by section 69 of the Finance Act, 2018, as the footnote says, and replaced by the proviso below.
The proviso: time for a section 28 notice
The proviso to section 28K(1) deals with time limits. In computing the period of two years referred to in clause (a) of sub-section (1) of section 28, or five years referred to in sub-section (4) of that section, for service of notice for recovery of any duty not levied, short-levied, not paid or short-paid on account of the advance ruling, the period from the date of the advance ruling to the date of the order under section 28K(1) is excluded. The proviso is footnoted as inserted by the Finance Act, 2018, section 69, w.e.f. 29.03.2018. Our article on the notice routes in section 28 explains the two-year route, and the one on the extended period the five-year route.
Section 28K(2): copies
A copy of the order under sub-section (1) is sent to the applicant and to the Principal Commissioner of Customs or Commissioner of Customs.
The regulations
The copy consulted of the Customs Authority for Advance Rulings Regulations, 2021 is dated 20 July 2022 (file date, after the Act text consulted). Its table of contents has a regulation headed "Declaration of advance ruling to be void in certain circumstances". This article takes no detail from it.
A worked example
Crestline Chemicals obtains an advance ruling on the classification of a resin, and imports under it. In year two, the Authority receives a representation from the Commissioner that Crestline Chemicals gave a wrong composition in its application. If the Authority finds that the ruling was obtained by misrepresentation of facts, it may declare it void ab initio. The provisions of the Act then apply as if no ruling had ever been made, and when computing the two-year or five-year period for a section 28 notice on that duty, the time between the date of the ruling and the date of the order voiding it is left out.
A separate case: Birch Tools holds a ruling and, after eighteen months, changes the product's material. The facts on which the ruling was based have changed, so the ruling's validity ends at that change even though five years have not passed.
Practical points
- Treat the ruling as personal. It binds the applicant only, and the department only in respect of the applicant.
- Diarise five years from the pronouncement. For a ruling in force when the Finance Bill, 2026 received assent, ask the Authority for the extension the proviso provides, running five years from the date of the ruling.
- Reapply after a change in law or facts. The ruling lapses at the change.
- Disclose accurately. A ruling obtained by fraud or misrepresentation can be voided from the start.
Changes made by later Finance Acts
| Finance Act | What changed | What the gazette prints about commencement |
|---|---|---|
| Finance Act, 2026 (No. 4 of 2026), section 148(a) | Section 28J(2): "three years" replaced by "five years" | No date is printed in the clause. The Act received the assent of the President on 30 March 2026 |
| Finance Act, 2026, section 148(b) | Section 28J(2): proviso substituted; for a ruling in force on the date the Finance Bill, 2026 receives assent, the Authority shall, on the applicant's request, extend validity for five years from the date of the ruling | No date in the clause; it keys on the assent date, 30 March 2026 as printed |
The Finance Act, 2023 amendments to the Customs Act could not be checked in full, because only an extract of that Act was available. Check the current text on the CBIC portal before relying on any clause of these sections.
Need help with an advance ruling you hold?
If you hold an advance ruling and the product, process or law around it has changed, it is worth checking whether the ruling still covers you. Our team can review it with you in a legal consultation.
Key takeaways
- An advance ruling binds only the applicant, only on section 28H(2) matters, and the customs authorities in respect of the applicant.
- It remains valid for five years (three years before the Finance Act, 2026) or till a change in law or facts, whichever is earlier.
- The Authority may declare a ruling void ab initio if obtained by fraud or misrepresentation of facts.
- A voided ruling leaves the Act applying as if it had never been made.
- The time between the ruling and the voiding order is excluded when counting the section 28 notice periods.
Read next
- Section 28H: application for advance ruling
- Section 28I: procedure on an advance ruling application
- Sections 28KA to 28M: appeal and powers of the Authority
- Section 28: extended period of five years
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. The change made by the Finance Act, 2026 is added from its gazette text; the Finance Act, 2023 could not be checked in full, and the current rules, regulations and notifications should be checked. This article is general information, not legal advice; check the official text before acting.