Case Law Details
In re King Kaveri Trading Company (CAAR Mumbai)
M/s King Kaveri Trading Company, B-6026, 6th Floor, BIMA Complex, Steel Market, Kalamboli, Navi Mumbai-410218 had filed an application for Advance Rulings under Section 28H of the Customs Act, 1962 before the erstwhile AAR, New Delhi on 21.11.2019. Thereafter, the said application was transferred to CAAR, Mumbai from the secretariat of the erstwhile AAR. However, the time limit of 3 months had expired as per section 281 of the Customs Act, 1962 on the date of appointment of Customs Authority for Advance Rulings vide Customs Authority for Advance Rulings Regulations, 2021.
Further, secretariat of CAAR, Mumbai forwarded e-mail dated 10.02.2021 to the applicant informing to re-submit the application in form CAAR-I, if interested, as prescribed under sub-clause 1 of Clause 6 of CAAR, 2021. In pursuance of the same the applicant vide letter dated 10.03.2021 (received in this office on 24.03.2021) stated that they were interested in obtaining advance rulings and submitted Form CAAR-1 required under CAAR Regulations, 2021.
This secretariat vide email dated 25.03.2021, 07.04.2021, 20.04.2021, 04.05.2021, 12.05.2021 requested the applicant to get deficiencies removed from the said application. However, no reply was received from the applicant in this regard.
Thereafter, Personal hearing, through virtual mode, was scheduled on 10.06.2021 at 1230 Hrs at my office and the same was informed through mail to the concerned stakeholders on 31.05.2021. However, neither the applicant nor any representative thereof, attended the said hearing. Later, the applicant vide e-mail dated 23.06.2021, informed that:
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