Case Law Details
In Re M/s. Solae Company India Private Limited (CAAR Mumbai)
On scrutiny of the application and annexure/submission thereto submitted by the applicant, it is observed by CAR Mumbaithat although the address provided by the applicant i.e. 15-45, National Highway 4B, Panvel- JNPT Highway, Village-Padeghar, District Raigad, Taluka Panvel, Maharashtra-410206 falls under the jurisdiction of CAAR, Mumbai but from the agreement referred above it can’t be construed as the office address of the applicant. However, an address i.e. 6th Floor, Tower C, DLF Cyber Greens, Sector-25a, DLF City Phase III, Gurgaon, Gurugram, Haryana, 122002 provided in the said application falls under the jurisdiction of the CAAR, Delhi, in terms of regulation 6 of the CAAR Regulations, 2021. I have also observed that the applicant’s address on the IEC registration is also the same i.e. 6th Floor, Tower C, DLF Cyber Greens, Sector-25a, DLF City Phase III, Gurgaon, Gurugram, Haryana, 122002. Attempt of the applicant to falsely project their logistics service provider’s address as their office address and the same as falling under the jurisdiction of CAAR, Mumbai requires rejection of application on the grounds of jurisdiction alone as per provisions of Regulation 6 of Customs Advance Ruling Regulations, 2021 read with provisions of Section 28 H of the Customs Act, 1962.
Further, it is pertinent to mention here that upon amendment to the section 28 (4) of the Customs Act 1962, by the Finance Act 2022, the stated subsection reads as:
“An applicant may withdraw his application at any time before an advance ruling is pronounced.”
However, applicant has not submitted any such withdrawal application.
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