Case Law Details
In re Amazon seller services Pvt Ltd (CAAR Mumbai)
M/s. Amazon Seller Services Private Limited proposes to import Fire TV Stick. The application of advance ruling, seeking the classification of the said device, was received in the secretariat of the erstwhile Authority for Advance Rulings (Central Excise, Customs and Service Tax), New Delhi on 14.07.2016. However, since no rulings were issued by the said authority, the pending application was transferred to the Customs Authority for Advance Rulings, Mumbai in February, 2021. Communications were sent to the applicant from the secretariat of the CAAR, Mumbai to inform whether they are still desirous of receiving an advance ruling in respect of the pending application. The applicant, vide their communication dated 25.02.2021 informed that they are still interested in receiving the advance ruling and also that they will submit the application in the revised format in due course. Thereafter, the said application was e-mailed by the applicant in July, 2021, which was followed by physical submission of the application in August, 2021.
2. In the said application, the applicant has expressed their desire to import the subject goods through air cargo complexes of New Delhi, Mumbai, Chennai and Bengaluru as well as the sea ports of Chennai and Nhava Sheva as envisaged under section 28-I (1) of the Customs Act, 1962 read with the relevant regulations in force.
3. The comments of the aforesaid six Principal Commissioners/Commissioners of Customs in respect of the original application regarding classification of Fire TV Stick filed before the erstwhile AAR are on record. However, after receipt of fresh application in light of the Customs Authority for Advance Rulings Regulations, 2021, letters were again sent to the said commissionerates. The comments, which were received from the commissionerates, were shared with the applicant.
4. The applicant has informed that a show cause notice F. No. S/16-Audit- 1626/2018-19 NCH, dated 25.07.2019 was issued by the Commissioner of Customs (Audit), Mumbai Customs Zone-I pertaining to classification of Fire TV Stick. In light of the pending application before the Advance Ruling Authority, the applicant approached the Hon’ble Bombay High Court in Writ Petition No. WP/474/2020 seeking stay on adjudication of the above mentioned show cause notice. The Hon’ble High Court has granted ad-interim stay vide its order dated 24.02.2020.
5. The applicant was heard on 23.11.2021, Sh. Lakshmi Kumaran, advocate, representing the applicant, argued that since their petition before the High Court is only for staying the decision in the show cause notice, issued by the Commissioner (Audit), while their application for advance ruling is pending, there is no bar in proceeding with the pending advance ruling application. However, it was pointed out to the representative of the applicant that in the pending writ petition the erstwhile AAR was also a respondent, and therefore, no decision on pending advance ruling application is possible, unless the Hon’ble High Court finally disposes of the writ petition or the applicant withdraws the writ petition.
6. Lakshmi Kumaran stated that they will withdraw their writ petition before the Hon’ble High Court and inform the Secretariat of the CAAR, Mumbai. Accordingly, the secretary to the CAAR, Mumbai is directed to place this matter for decision only when one of the two scenarios outlined in the preceding paragraphs takes place.
Ordered accordingly.
