CAAR rejects application as dispute already attained a formal status

In re Gee Pee Mica Enterprises (CAAR Delhi)

CAAR finds that the question raised for advance ruling is already pending before an officer of Customs and the dispute between the applicant and the department has already attained a formal status. In this regard, proviso to section 28 I (2) lays down that the Authority shall not allow the application where the question raised in the application is – (a) already pending in the applicant’s case before any officer of customs, the Appellate Tribunal or any Court.

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