CAAR rejects application as similar issue was pending before custom officer

In re Marsap Services Pvt. Ltd (CAAR Mumbai)

Sub-section (2) of section 28I of the Customs Act, 1962 lays down the following: –

`(2) The Authority may, after examining the application and the records called for, by order, either allow or reject the application:

Provided that the Authority shall not allow the application where the question raised in the application is –

(a) already pending in the applicant’s case before any officer of customs, the Appellate Tribunal or any Court;

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