Advance ruling is binding on authorities in absence of any change in law/ facts

Isha Exim carrying on business Vs Union of India (Bombay High Court) Bombay High Court held that in absence of change in law/ facts, advance ruling pronounced by the authority shall be binding on the application and also on the Principal Commissioner of Customs or Commissioner of Customs and the customs authorities subordinate to him. Facts- The petitioner is primarily engaged in the business of import of various edible products, including products of betel nuts (processed supari). The petitioner has been importing various forms of supari, stated to be unflavored betel nuts (supari) and API be...