Applicant can withdraw application before pronouncement of advance ruling

In re Syrotech Networks Private Ltd. (CAAR Delhi)

CAAR gone through the request for withdrawal of the application for advance ruling dated 20.04.2022. It is pertinent to mention here that upon amendment to the Section 28 H (4) of the Customs Act 1962 by the Finance Act 2022, the stated Sub-Section reads as:

‘An applicant may withdraw his application at any time before an advance ruling is pronounced’

In view of the above and in exercise of the powers vested in me, vide Regulation 20 of the Customs Authority of Advance Rulings Regulation, 2021, I hereby grant leave for withdrawal of the said application for advance ruling.

FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING,DELHI

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