CAAR Mumbai Rejected Advance Ruling Due to Pending Custom Classification Dispute

In re Samsung India Electronics Private Limited (CAAR Mumbai) The applicant sought an advance ruling from the Customs Authority for Advance Rulings, Mumbai on the classification of Large Format Display (LFD) monitors and eligibility of imported components for duty exemption under Notification No. 24/2005-Customs. The application was filed after the applicant had already imported similar goods and filed Bills of Entry. Prior to the filing of the advance ruling application, the jurisdictional customs authority had issued a Show Cause Notice (SCN) dated 24.07.2025 alleging misclassification of â€...