In re Unibourne Food Ingredients LLP (CAAR Mumbai)
M/s. Unibourne Food Ingredients LLP filed an application with the Customs Authority for Advance Ruling (CAAR), Mumbai, under Section 28H(1) of the Customs Act, 1962. The application, received on 11 June 2025, sought an advance ruling on the applicability of Notification No. 46/2011-Cus. dated 1 June 2011 (as amended) for the proposed import of shelled walnuts classified under CTH 08023200 through Mundra Port. The applicant aimed to seek clarity regarding the availability of concessional customs duty rates on such imports. The CAAR scheduled a personal hearing for 9 September 2025 to examine the matter.
However, before the hearing could take place, the applicant, via email dated 8 September 2025, requested withdrawal of the application. In considering this request, the CAAR referred to Regulation 20 of the Customs Authority for Advance Ruling Regulations, 2021, as amended by Notification No. 63/2022-Cus (NT) dated 20 July 2022. This provision allows an applicant to withdraw an application at any time before an advance ruling is pronounced. Since no ruling had been issued in the case, CAAR exercised its powers under the regulation to grant permission for withdrawal.
Accordingly, the application was formally disposed of as withdrawn. Copies of the order were sent to the applicant, the Principal Commissioner of Customs at Mundra Port, the Customs Authority for Advance Rulings (Delhi), the Chief Commissioner of Customs (Mumbai Zone-I), the Commissioner (Legal) at CBIC, the Member (Customs) CBIC, and other concerned departments. The ruling signifies that no determination was made on the applicability of the customs notification to shelled walnut imports, and the applicant remains free to reapply in the future if necessary. This case reiterates the procedural option available to importers and applicants to withdraw advance ruling requests before the ruling is pronounced, thereby avoiding an adverse or premature decision.
