In re TACO Prestolite Electric Private Limited (CAAR Mumbai)
An application was filed before the Customs Authority for Advance Rulings, Mumbai, seeking an advance ruling on the classification of a rotor assembly under the Customs Tariff Act, 1975. The application was submitted in the prescribed Form CAAR-1 and was received by the Secretariat of the Authority on 3 November 2025 in terms of section 28-I(1) of the Customs Act, 1962.
Before any advance ruling was pronounced, the applicant submitted a letter dated 29 January 2026, communicated by email on 2 February 2026, requesting withdrawal of the application. The Authority examined this request in light of Regulation 20 of the Customs Authority for Advance Rulings Regulations, 2021, as amended, which permits an applicant to withdraw an application at any time before an advance ruling is pronounced.
Since no advance ruling had been issued in the matter, the Authority found the request for withdrawal to be in accordance with the applicable regulation. Exercising powers under Regulation 20, the Authority granted permission for withdrawal of the application. Consequently, the application seeking classification of the rotor assembly was disposed of as withdrawn, without any ruling on merits.
The order also reiterates statutory aspects applicable to advance rulings, including that a copy of the order is to be provided free of cost, that any appeal against an advance ruling lies before the jurisdictional High Court within 60 days of communication, that an advance ruling remains valid for three years or until a change in law or facts, and that a ruling obtained by fraud or misrepresentation may be declared void ab initio.
