CAAR Mumbai rejects application on the ground of non-prosecution

In re M/s. Data Card lndia Pvt Ltd. & Ors. (CAAR Mumbai) In pursuance of Notification No. 01/2021- Customs (N.T.), dated 04.01.2021, Customs Authority for Advance Rulings Regulations, 2021 have been notified. Thereafter, the pending applications with the Authority for Advance Rulings, Central Excise, Customs and Service Tax, New Delhi (erstwhile authority) were transferred to the Customs Authority for Advance Rulings, Mumbai based on the addresses of the applicants as per the section 28 F (3) of the Customs Act, 1962, which is reproduced below: “on and from the date of appointment o...