Case Law Details
In re Gee Pee Mica Enterprises (CAAR Delhi)
CAAR finds that the question raised for advance ruling is already pending before an officer of Customs and the dispute between the applicant and the department has already attained a formal status. In this regard, proviso to section 28 I (2) lays down that the Authority shall not allow the application where the question raised in the application is – (a) already pending in the applicant’s case before any officer of customs, the Appellate Tribunal or any Court.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI
M/s. Gee Pee Mica Enterprises, 13, North-West Avenue Road, Punjabi Bagh Extension, New Delhi, a company having IEC No. AASFG3992P (applicant, in short), has filed an application dated 06.01.2022 received in this Authority on 18.01.2022, seeking advance ruling on the classification of ‘Aluminum based copper clad laminates’ under section 28-H of the Customs Act, 1962.
2. As per the original application, the Commissioner of Customs (Import), ICD, Tughlakabad, New Delhi has been declared as the concerned jurisdictional Commissioner of Customs, having jurisdiction over the place of import. Comments on the application for advance rulings have been received from the office of the concerned Principal Commissioner vide letter dated 04.03.2022 and the same have also been shared with the applicant.
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