Case Law Details
In re Mayur Glass Industries (CAAR Mumbai)
Introduction: In a recent development, M/s Mayur Glass Industries sought an advance ruling from the Customs Authority for Advance Rulings, Mumbai (CAAR) regarding the classification of their imported product, “Clear Float Glass.” However, a twist emerged during the personal hearing, leading to the applicant’s request for withdrawal of the application. This article delves into the details of the case, the regulatory framework, and the subsequent decision by the Customs Authority.
Background: M/s Mayur Glass Industries filed an application seeking an advance ruling on the classification of Clear Float Glass under section 28-H of the Customs Act, 1962. A personal hearing took place on 10.01.2024, where the applicant’s representative requested the withdrawal of the application.
Regulatory Framework: Regulation No. 20 of the Customs Authority for Advance Rulings Regulations, 2021, grants applicants the right to withdraw their application before an advance ruling is pronounced.
Withdrawal Decision: As an advance ruling had not been pronounced in this case, the Customs Authority, in the exercise of its powers under Regulation 20, granted leave for the withdrawal of the application. The application was thus disposed of as withdrawn.
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