CAAR cannot give ruling if a writ is pending before HC in which CAAR is also a party

In re Amazon seller services Pvt Ltd (CAAR Mumbai) M/s. Amazon Seller Services Private Limited proposes to import Fire TV Stick. The application of advance ruling, seeking the classification of the said device, was received in the secretariat of the erstwhile Authority for Advance Rulings (Central Excise, Customs and Service Tax), New Delhi on 14.07.2016. However, since no rulings were issued by the said authority, the pending application was transferred to the Customs Authority for Advance Rulings, Mumbai in February, 2021. Communications were sent to the applicant from the secretariat of the...