CAAR Allows Withdrawal Because No Advance Ruling Was Pronounced

In re Samsung India Electronics Pvt. Ltd (CAAR Delhi)

The Customs Authority for Advance Rulings (CAAR), New Delhi, considered an application filed under Section 28H of the Customs Act, 1962 seeking classification of “LFD Monitors” proposed to be imported into India. The application, dated 08.12.2025, was registered under Serial No. 153/2025-26.

Subsequently, the applicant submitted a letter dated 17.03.2026 requesting withdrawal of the advance ruling application. The Authority examined the request in light of Regulation 20 of the Customs Authority for Advance Rulings Regulations, 2021, which permits an applicant to withdraw an application at any time before the pronouncement of an advance ruling.

Since no ruling had been issued in the present case, the Authority found the withdrawal request to be in accordance with the applicable regulations. Exercising its powers under Regulation 20, the Authority granted permission for withdrawal of the application.

Accordingly, the application was disposed of as withdrawn without any examination or determination on the classification issue relating to LFD monitors.

FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI

M/s Samsung India Electronics Pvt. Ltd, 6¹¹¹ Floor, DLF Centre, Sansad Marg, New Delhi, India – 110001 (herein referred to as “applicant”), having IEC No. 595032818 submitted an application dated 08.12.2025 before the Customs Authority for Advance Rulings, New Delhi (CAAR, New Delhi in short) for obtaining Advance Ruling under Section 28H of the Customs Act, 1962, to seek clarity on the classification on the import of `LFD Monitors’ to India. The application was accordingly registered under Serial No. 153/2025-26 dated 08.12.2025.

2. The applicant has formally made a request to withdraw this application of advance ruling having application no. 153/2025-26 vide their letter dated 17.03.2026.

3. I have gone through the request of the applicant for withdrawal of the application for advance ruling. In this regard, the relevant excerpts of said Regulations No. 20 of the Customs Authority for Advance Rulings Regulations, 2021 (as amended vide Notification to. 63/2022-Cus. (NT) dated 20.07. 2022) has been reproduced below:

“20. Withdrawal of application. – The applicant may withdraw his application at any time before an advance ruling is pronounced”

4. Since no advance ruling has been pronounced in the present case, the request for withdrawal is found to be in conformity with Regulation 20.

5. In view of the forgoing facts on the record and in exercise of the powers vested in me vide Regulation 20 of the Customs Authority of Advance Rulings Regulation, 2021, I hereby grant leave for withdrawal of the said application for advance ruling on the request of the applicant.

6. The application is disposed of as withdrawn.