In re Maverick Dreams (CAAR Mumbai)
The applicant filed an application in Form CAAR-1 before the Customs Authority for Advance Rulings (CAAR), Mumbai on 20 November 2025 under Section 28H(1) of the Customs Act, 1962. The application sought an advance ruling regarding the applicability of the benefit under the Asia-Pacific Trade Agreement (APTA) for the import of toys classifiable under Customs Tariff Item (CTI) 95030020 of the First Schedule to the Customs Tariff Act, 1975. The applicant proposed to import the toys from China, which would also be the country of origin of the goods. According to the application, the goods were to be shipped from China to India, while the invoicing would be carried out by a third-party entity based in Hong Kong. The applicant intended to claim the APTA notification benefit while importing the goods through the jurisdiction of the Commissioner of Customs (Import), Air Cargo Complex, Sahar, Andheri East, Mumbai.
Subsequently, the applicant submitted a letter dated 26 February 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, as amended by Notification No. 63/2022-Cus. (NT) dated 20 July 2022 with effect from 25 July 2022. Regulation 20 provides that an applicant may withdraw the application at any time before an advance ruling is pronounced. In the present matter, no advance ruling had been issued at the time the withdrawal request was made. After reviewing the request and the applicable regulation, the Authority held that the applicant was entitled to withdraw the application. Accordingly, exercising the powers vested under Regulation 20 of the CAAR Regulations, 2021, the Authority granted permission to withdraw the advance ruling application. As a result, the application filed by the applicant was disposed of as withdrawn.
