CAAR Order on grounds of Awaiting Decision of Delhi High Court

In re Amazon Seller Services Pvt. Ltd. (CAAR Mumbai) M/s. Amazon Seller Services Pvt. Ltd. (the applicant, hereinafter) had filed 10 applications for advance rulings before the Authority for Advance Rulings, Customs, Central Excise and Service Tax, New Delhi (AAR, hereinafter). These applications were pending at the time of appointment of the Customs Authorities for Advance Rulings at New Delhi and Mumbai (CAAR, hereinafter), and therefore, under the relevant statutory provisions, these 10 applications were transferred to the CAAR, Mumbai. The applicant was asked by the Secretary to the CAAR, ...