Applicant can withdraw application before pronouncement of advance ruling

In re Syrotech Networks Private Ltd. (CAAR Delhi)

CAAR gone through the request for withdrawal of the application for advance ruling dated 20.04.2022. It is pertinent to mention here that upon amendment to the Section 28 H (4) of the Customs Act 1962 by the Finance Act 2022, the stated Sub-Section reads as:

‘An applicant may withdraw his application at any time before an advance ruling is pronounced’

In view of the above and in exercise of th

Please become a Premium member. If you are already a Premium member, login here to access the full content.