CAAR rejects application as similar issue was pending before custom officer

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 furth...