CAAR rejects application as question raised is pending before Officer of Custom

In re ATL Battery Technology (India) Private Limited (CAAR Delhi) CAAR held that For an application for advance ruling to be considered before an officer of customs, illustrative list of situations has been cited in a recent ruling in the application of M/s HQ Lamps Manufacturing Co. Pvt Ltd., by this Authority. Further, re-assessment of bill of entry is also a situation which merits inclusion in the said illustrative list of situations. Moreover, though the fact of issue of pre-consultation notice is not on record but the applicant has taken further steps to take up the matter for re-assessme...