In re Saatvik Solar Industries Private Limited (CAAR Delhi)
The applicant, a private limited company based in Haryana, filed an application dated 06.01.2025 before the Customs Authority for Advance Rulings, New Delhi, under Section 28H of the Customs Act, 1962. The application sought clarity on the classification of “Aluminum Hollow Profiles” proposed to be imported into India. The application was registered as Serial No. 172/2025-26 on 06.01.2026.
Subsequently, the applicant submitted a formal request dated 19.03.2026 seeking 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, as amended. This regulation permits an applicant to withdraw an application at any time before an advance ruling is pronounced.
Upon review, the authority noted that no advance ruling had been issued in the present case. Therefore, the request for withdrawal was found to be in accordance with the applicable regulatory provisions.
Exercising the powers conferred under Regulation 20, the authority allowed the withdrawal of the application. As a result, the application for advance ruling was disposed of as withdrawn without any ruling on the merits of the classification issue raised by the applicant.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI
