Case Law Details
In re Alltech Biotechnology Private limited (CAAR Mumbai)
The Customs Authority for Advance Rulings, Mumbai, recently encountered a case involving M/s Alltech Biotechnology Pvt Ltd seeking an advance ruling on the classification of ‘PROBIOTIC BIOREMEDIATION PAK’ for imports into India. However, the applicant has now opted to withdraw their application, leading to a decision by the authority.
M/s Alltech Biotechnology Pvt Ltd submitted their application for an advance ruling under section 28-H of the Customs Act, 1962. The query pertained to the classification of ‘PROBIOTIC BIOREMEDIATION PAK,’ which comprises cultures of microorganisms intended for import into India via the Air Cargo Complex in Mumbai.
Subsequently, on 07/02/2024, the applicant formally requested the withdrawal of their application. This action prompted a review of Regulation No. 20 of the Customs Authority for Advance Rulings Regulations, 2021, which governs the withdrawal process. As per this regulation, an applicant reserves the right to withdraw their application at any stage before an advance ruling is pronounced.
Considering the applicant’s request and the applicable regulations, the authority, in its discretion, granted leave for the withdrawal of the application. As no advance ruling had been pronounced in the matter, the withdrawal was permitted, and the application was disposed of accordingly.
In conclusion, the case involving M/s Alltech Biotechnology Pvt Ltd’s application for an advance ruling on the classification of ‘PROBIOTIC BIOREMEDIATION PAK’ has been resolved with the withdrawal of the application. This decision aligns with the regulatory provisions governing such proceedings.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s Alltech Biotechnology Private limited (applicant, in short) has filed an application on 21/06/2023, seeking an advance ruling under section 28-H of the Customs Act, 1962 from the Customs Authority for Advance Rulings, Mumbai (CAAR, in short). The applicant was seeking advance ruling on the question of classification of import of the Product ‘PROBIOTIC BIOREMEDIATION PAK’ which are cultures of microorganisms, into India for imports through the Air Cargo Complex, Sahar, Andheri (East), Mumbai-400099
2. The applicant vide letter dated 07/02/2024 has requested for permission to withdraw their application for advance rulings.
3. I have gone through the request for withdrawal of the application for advance ruling dated 21/06/2023. Regulation No. 20 of the Customs Authority for Advance Rulings Regulations, 2021 (as amended vide Notification No. 63/2022-Cus. (NT) dated 20.07.2022, w.e.f. 25.07.2022) is reproduced as under for ready reference:
“Withdrawal of application”-
The applicant may withdraw his application at any time before an advance ruling is pronounced.”
4. In the instant case an Advance Ruling is not yet pronounced. In view of the forgoing facts on the record and in exercise of the powers vested in me vide Regulation 20 of the Customs Authority of Advance Rulings Regulation, 2021, I hereby grant leave for withdrawal of the said application for advance ruling on the request of the applicant.
5. The application is disposed of as withdrawn.
