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Despite Preliminary Exercise by Customs Officer CAAR can give its Ruling
Case Law Details
- Case Name
- Directorate Of Revenue Intelligence (HQRS.) Vs M/s. Spraytec India Ltd. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Directorate Of Revenue Intelligence (HQRS.) Vs M/s. Spraytec India Ltd. (Delhi High Court)
The proviso to Sub-Section (2) of 28-I of the Customs Act prescribes the CAAR from allowing any application filed for advance ruling, where question raised in the application is pending in the applicant’s case before “any officer of customs, the Appellate Tribunal or any Court” or if the said question has already been decided by the Appellate Tribunal or any Court. In the present case, DRI had not issued any pre-consultation notice or show cause notice which would indicate that the question regard...
