Case Law Details
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, Mumbai as to whether they are still interested in receiving advance rulings in these pending applications. In reply, the applicant informed that they are interested in receiving advance rulings and would file applications in revised format in due course. Thereafter, the applicant filed these applications in August, 2021. The relevant information in respect of these 10 applications are shown in a tabular format below: –
