CAAR Delhi Allows Application Withdrawal as No Advance Ruling Was Pronounced

In re VMAX Autotech Private Limited (CAAR Delhi) The Customs Authority for Advance Rulings (CAAR), Delhi, considered an application filed under Section 28H of the Customs Act, 1962 seeking classification of “Pedal Box Pro.” The application was submitted on 19.08.2025 in Form CAAR-1. The applicant subsequently filed a letter dated 15.10.2025 requesting withdrawal of the advance ruling application before any decision was pronounced. The Authority examined the request in light of Regulation 20 of the Customs Authority for Advance Rulings Regulations, 2021, which allows withdrawal of an applic...