In re Allanasons Pvt. Ltd (CAAR Mumbai)
In pursuance of Notification No. 01/2021- Customs (N.T.), dated 04.n1.7101, Customs Authority for Advance Rulings Regulations, 2021 have been notified. Thereafter, the advance ruling application of M/s Allanasons Pvt. Ltd. which was pending with the Authority for Advance Rulings, Central Excise, Customs and Service Tax, New Delhi (erstwhile authority) was transferred to the Customs Authority for Advance Rulings, Mumbai based on the address of the applicant as per the section 28 F (3) of the Customs Act, 1962, which is reproduced below:
“on and from the date of appointment of the customs authority for advance rulings, every application and proceeding pending before the erstwhile authority for advance rulings shall stand transferred to the authority from the stage at which such application or proceeding stood as on the date of such appointment.”
2. E-mails/letters dated 18.02.2021,14.07.2021 and 09.08.2021 are sent to the applicant to ascertain whether the applicant is still desirous of receiving an advance ruling or otherwise. The applicant, vide letter dated 04.08.2021 requested for relaxation of three months to resubmit the application in the form CAAR-1. Thereafter, vide letter dated 09.08.2021, additional time was granted to the applicant till 31.10.2021 as a special case. However, no communication has been received from the applicant after their letter 04.08. 2021.Therefore, vide letter dated 04.01.2022 another opportunity was given to the applicant to submit the application within a week and the applicant was informed that failure to submit the same shall lead to the presumption that the applicant is not interested in obtaining the advance ruling and the application shall be treated as closed without any further reference to the applicant.
3. No communication has been received from the applicant in response to the letter dated . 01.2022.
4. In view of the above, it would be pertinent to mention the maxims “Vigilantibus non dormientibus jura subveniunt” (The law assists only those who are vigilant and not those who sleep over their rights.) as well as “Interest reipublicae ut sit finis litium ” (The interest of state requires that there should be an end to litigation) dictate that a conclusion is arrived at in respect of the said transferred application, where the applicant has failed to pursue their application for obtaining an advance ruling. Hence, I order that the said application of M/s Allanasons Pvt. Ltd. be treated as closed on the ground of non-prosecution.
