Case Law Details
Case Name : In re Gecko Motors Pvt Ltd (CAAR Delhi)
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CAAR
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In re Gecko Motors Pvt. 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 the powers vested in me, vide Regulation 20
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