Case Law Details

Case Name : In re Marsap Services Pvt. Ltd (CAAR Mumbai)
Appeal Number : Ruling Nos. CAAR/Mum/A RC/61/2021
Date of Judgement/Order : 13/10/2021
Related Assessment Year :

In re Marsap Services Pvt. Ltd (CAAR Mumbai)

Sub-section (2) of section 28I of the Customs Act, 1962 lays down the following:

`(2) The Authority may, after examining the application and the records called for, by order, either allow or reject the application:

Provided 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;

(b) the same as in a matter already decided by the Appellate Tribunal or any Court:

Provided further that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard:

Provided also that where the application is rejected, reasons for such rejection shall be given in the order.’

In view of the applicant’s submissions that duty was under protest and a personal hearing was conducted on 28.09.2021 and also that final orders are awaited, it is clear that the issue of classification of distillation equipment in the applicant’s case is pending before an officer of customs. Therefore, law, as reproduced above, doesn’t allow me to render an advance ruling in such a case.

FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI

M/s. Marsap Services Pvt. Ltd. filed an application for advance rulings before the erstwhile Authority for Advance Rulings (Central Excise, Customs arid Service Tax),. New Delhi on 29.09.2020. However, no rulings were issued on the said application and after the appointment of the CAAR, Mumbai; the secretariat of the erstwhile AAR has transferred the said application along with its enclosures. The Secretary to the CAAR, Mumbai sent a communication to the applicant requiring them to inform as to whether they were still interested in receiving the rulings sought from the erstwhile AAR. No response was received. Therefore, another communication was sent. The applicant, vide their communication dated 22.07.2021, informed that they are still interested in receiving the rulings.

2. From the application form filed by the applicant it appeared that there was a prior import vide Bill of Entry No. 8433116, dated 11.08.2020 through the Air Cargo Complex, Mumbai and according to the applicant, though they had mentioned the classification of imported goods under sub-heading 90278090, on the insistence of the jurisdictional officer of customs the classification was changed to sub-heading 90318000 and duty was paid under protest as their clients required urgent delivery.

3. Personal hearing in the matter was listed for hearing on 14.09.2021. However, the applicant requested for deferment of the same citing that they have not received comments from the jurisdictional Commissioners. Subsequently, the hearing was held on 05.10.2021 in the virtual mode. S/Shri V. S. Rajan and Gautam Rajan represented the applicant whereas S/Shri Ritesh Kumar, Anuj Kumar and Alagesan represented Chennai Air Cargo Commissionerate. Shri Gautam Rajan was asked to provide the status of the protest lodged by them w.r.t. Bill of Entry No. 8433116, dated 11th August, 2020, referred to in their application. He was also asked to provide the detailed write ups w.r.t. all the three distillation equipment for which advance ruling has been sought, describing therein the scientific principles on which these equipment work. Shri Anuj Kumar, representing Chennai Air Cargo submitted that 8419 is the proper classification for the said equipment. Shri Rajan promised to expedite their reply by 7th October, 2021. Shri Gautam Rajan submitted the write up regarding the functional description of the analysers and the manner in which they work. In respect of assessment of B/E No. 8433116, dated 11.08.2020 it is submitted that personal hearing in the matter has been completed on 28.09.2021 and the final order is awaited.

4. Sub-section (2) of section 28I of the Customs Act, 1962 lays down the following:

`(2) The Authority may, after examining the application and the records called for, by order, either allow or reject the application:

Provided 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;

(b) the same as in a matter already decided by the Appellate Tribunal or any Court:

Provided further that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard:

Provided also that where the application is rejected, reasons for such rejection shall be given in the order.’

5. In view of the applicant’s submissions that duty was under protest and a personal hearing was conducted on 28.09.2021 and also that final orders are awaited, it is clear that the issue of classification of distillation equipment in the applicant’s case is pending before an officer of customs. Therefore, law, as reproduced above, doesn’t allow me to render an advance ruling in such a case.

In view of the stated legal position, the present application is rejected.

Download Judgment/Order

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