CAAR rejects application as question raised was already pending before a Custom officer

In re Aggarwal Laminates Pvt. Ltd. (CAAR Delhi) Having gone through the application For advance ruling and having heard the authorized representative of the applicant during the personal hearing, CAAR find 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 28I (21 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 ca...