CAAR Allows Withdrawal Because No Advance Ruling Was Pronounced

In re Samsung India Electronics Pvt. Ltd (CAAR Delhi) The Customs Authority for Advance Rulings (CAAR), New Delhi, considered an application filed under Section 28H of the Customs Act, 1962 seeking classification of “LFD Monitors” proposed to be imported into India. The application, dated 08.12.2025, was registered under Serial No. 153/2025-26. Subsequently, the applicant submitted a letter dated 17.03.2026 requesting withdrawal of the advance ruling application. The Authority examined the request in light of Regulation 20 of the Customs Authority for Advance Rulings Regulations, 2021, whi...