In re VMAX Autotech Private Limited (CAAR Delhi)
The Customs Authority for Advance Rulings (CAAR), Delhi, considered an application filed under Section 28H of the Customs Act, 1962 seeking classification of “Pedal Box Pro.” The application was submitted on 19.08.2025 in Form CAAR-1. The applicant subsequently filed a letter dated 15.10.2025 requesting withdrawal of the advance ruling application before any decision was pronounced.
The Authority examined the request in light of Regulation 20 of the Customs Authority for Advance Rulings Regulations, 2021, which allows withdrawal of an application at any time prior to the issuance of an advance ruling. Since no ruling had been pronounced in the present case, the Authority found the request to be in conformity with the applicable provisions.
Accordingly, exercising its powers under Regulation 20, the Authority granted permission for withdrawal of the application. The case was disposed of as withdrawn without any determination or findings on the classification of the product.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI
M/s VMAX Autotech Private limited, 602, Gurudwara Apartments, Sec-14, Rohini, Prashant Vihar, North-West Delhi-110085 (hereinafter referred to as the applicant) filed an application in Form CAAR-1 on 19.08.2025 for seeking an advance ruling under section 28-H of the Customs Act 1962 before the Customs Authority for Advance Rulings, Delhi (CAAR, in short) on the matter of the classification of Pedal Box Pro.
