CAAR Delhi Rejected Advance Ruling Application Due to Unrectified Procedural Defects

In re Credence International (CAAR Delhi) The application in In re Credence International (CAAR Delhi) concerned a request for an advance ruling under Section 28-H of the Customs Act, 1962 on the classification of roasted betel nut/areca nut. The applicant filed Form CAAR-1 on 06.10.2025 before the Customs Authority for Advance Rulings, Delhi. During scrutiny, it was noticed that the applicant had cited two different jurisdictional Port Commissionerates—Kolkata and Tuticorin—as concerned authorities. However, the application fee in the form of a demand draft had been issued only in favour ...