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 Entry before the customs authorities and was under investigation by the SIIB, Customs Commissionerate, Ludhiana. Proceedings under the Customs Act, 1962 had already been initiated on the same issue, and a writ petition challenging the seizure was also pending before the Punjab and Haryana High Court, wherein adjudication of the classification dispute was sought.
The port authorities further submitted that, in view of section 28-I(2) of the Customs Act, 1962, an advance ruling application is not maintainable where the question raised is already pending before a customs officer, appellate authority, or court. Accordingly, they requested rejection of the application at the admission stage. These comments were shared with the applicant, who was given an opportunity to respond.
