Advance Ruling Not maintainable Owing to Parallel Customs and Court Proceedings

In re  MNH Industries (CAAR Delhi) The applicant filed an application on 22 December 2025 before the Customs Authority for Advance Rulings, Delhi seeking an advance ruling under section 28H of the Customs Act, 1962 on the classification of PVC Panels. As required under the Customs Authority for Advance Rulings Regulations, 2021, the application was forwarded to the concerned customs port for comments. The jurisdictional customs authorities, through a letter dated 15 January 2026, informed that the issue of classification of the same goods was already pending in respect of a specific Bill of E...