Advance Ruling by CAAR maintainable as question not pending for consideration

Directorate of Revenue Intelligence Vs Spraytec India Ltd (Delhi High Court) Delhi High Court held that merely because an officer of customs contemplates that a question may arise for consideration, does not mean that the question is pending consideration. Accordingly, the same cannot bar Customs Authority for Advance Ruling (CAAR) from deciding the issue in an application for advance ruling. Facts- The respondent had imported actuator and aerosol valves meant for perfumes and toilet sprays. According to the respondent, the said goods were classified by the respondent under various sub-heads o...