CAAR cannot give ruling on a issue already pending before an officer of customs

In re Larsen & Toubro Ltd. (CAAR Mumbai)

This is a request for advance ruling seeking classification of tunnel boring machine and its components, as well as the eligibility of the said goods for exemption from customs duty. The request for advance ruling was filed in the secretariat of the erstwhile AAR, New Delhi on 14.10.2019. No pronouncements were made on the said application within three months as required under the provisions of sub-section 6 to section 28-I of the Act for the reason for non-constitution of the req

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