CAAR Allows Withdrawal of APTA Benefit Clarification Application Filed for Toy Imports

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 t...