Advance Ruling Declared Void for Misrepresentation of Material Facts: CAAR Delhi

In Re Le Mei Plastic Manufacturing Private Limited (CAAR Delhi) The Customs Authority for Advance Ruling (CAAR), Delhi examined whether Advance Ruling No. CAAR/Del/Le Mei/44/2025 dated 06.08.2025 had been obtained by fraud or misrepresentation of material facts under Section 28K of the Customs Act, 1962. The original advance ruling had been sought under Section 28H of the Customs Act, 1962 on the classification of imported goods, namely aluminium plates, magnesium alloy sheets, heat dissipating films, silicon pads, conductive foams, antenna modules, double-sided tapes and dust-proof papers sta...