Custom Advance Ruling Application Rejected Due to Wrong Jurisdiction Address

In re AIL Dixon Technologies Private Limited (CAAR Mumbai)

The case before the Customs Authority for Advance Ruling Mumbai concerned an application filed by the applicant seeking an advance ruling on the import classification of a 5G Communication Module (FN990A40/A28) under the Customs Act, 1962. The application was submitted on 26.12.2025 in accordance with Section 28H(1) of the Act, and personal hearings were conducted on 24.02.2026 and 13.03.2026.

Upon examination of the records, the Authority noted that the applicant had provided an address located in Noida, Uttar Pradesh. As per Regulation 6(2) of the Customs Authority for Advance Rulings Regulations, 2021, jurisdiction is determined based on the address furnished in the application. Since the provided address falls under the jurisdiction of CAAR Delhi and not CAAR Mumbai, the Authority held that the application was not maintainable before it.

The applicant subsequently requested, via email dated 25.03.2026, that the application be transferred to CAAR Delhi. However, the Authority observed that there is no provision under the applicable regulations permitting transfer of an application from one Advance Ruling Authority to another. This position was communicated to the applicant on 26.03.2026.

In the absence of any legal provision allowing such transfer, the Authority declined the request. It clarified that the applicant remains free to file a fresh application before the appropriate authority, namely CAAR Delhi.