Case Law Details
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 case before any officer of customs, the Appellate Tribunal or any Court.
In view of the above, the said application for advance ruling is rejected in terms of proviso 1(a) to section 28-I(2) of the Customs Act.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI
M/s Aggarwal Laminates Pvt. Ltd., B-18, East Krishna Nagar, Main Road, Delhi-110051, a company having PAN No.- AAACA5802D & IEC No. 0500048461 (applicant, in short), has filed an application dated 05.01.2022 received in the Authority on 18.01.2022, seeking advance ruling on the classification of ‘Aluminum based copper clad laminates’ under section 28-H of the Customs Act, 1962 .
Please become a Premium member. If you are already a Premium member, login here to access the full content.
