Advance Ruling Rejected as Warehousing Scheme Issue Falls Outside CAAR Jurisdiction

In re Royal Glitz jewel Tech Private Limited (CAAR Mumbai) The Customs Authority for Advance Ruling (CAAR), Mumbai, received an application from the applicant under Section 28H(1) of the Customs Act, 1962 seeking an advance ruling on the applicability of Notification No. 69/2019-Customs and Notification No. 75/2020-Customs. The application was filed on 27.10.2025. The applicant is a jewellery manufacturer operating in India and proposed to import advanced machinery from Italy and Germany for manufacturing gold jewellery. These machines included refinery units, furnaces, and other specialised e...