Sound attenuation along a waveguide is intensively studied for applications ranging from heating and air-conditioning ventilation systems, to aircraft turbofan engines. In particular, the new generation of Ultra-High-By-Pass-Ratio turbofan requires higher attenuation at low frequencies, in less space for liner treatment. This demands to go beyond the classical acoustic liner concepts and overcome their limitations. In this paper, we discuss an unconventional boundary operator, called Advection Boundary Law, which can be artificially synthesized by electroactive means, such as Electroacoustic Resonators. This boundary condition entails nonreciprocal propagation, meanwhile enhancing noise transmission attenuation with respect to purely locally-reacting boundaries, along one sense of propagation. Because of its artificial nature though, its acoustical passivity limits are yet to be defined. In this paper, we provide a thorough numerical study to assess the performances of the Advection Boundary Law, in absence of mean flow. An experimental test-bench validates the numerical outcomes in terms of passivity limits, non-reciprocal propagation and enhanced isolation with respect to local impedance operators. This work provides the guidelines to properly implement the Advection Boundary Law for optimal noise transmission attenuation. Moreover, the tools and criteria provided here can also be employed for the design and characterization of other innovative liners.