Case Law Details
In re Amazon Wholesale India Pvt. Ltd. (CAAR Delhi)
M/s Amazon Wholesale India Private Limited, New Delhi, a company having IEC No. 0513081950 and PAN AAMCA0671Q, (M/s Amazon Wholesale, in short) has filed an application dated 10.03.2021 seeking advance ruling under section 28-H of the Customs Act, 1962 before the Customs Authority for Advance Rulings, New Delhi (CAAR, New Delhi, in short). The application was received in the Secretariat of CAAR, New Delhi on 12.03.2021. The application was accordingly registered under serial No. 06/2021-Delhi dated 12.03.2021.
2. The applicant vide entry in column 13 of the application Form CAAR-1 requested that in terms of provisions of regulation 13 of the Customs Authority for Advance Rulings Regulations, 2021 (CAAR Regulations, in short), Central Board of Indirect Taxes and Customs (CBIC, in short) may designate a Principal Commissioner/Commissioner, in the matter. Accordingly, upon reference by the Secretariat of CAAR, New Delhi, CBIC vide letter dated 05.04.2021 designated the Principal Commissioner of Customs, ACC (Import), New Custom House, New Delhi under the provisions of the Customs Act, 1962, read with the CAAR Regulations.
3. On designation of Principal Commissioner of Customs, ACC (Import), New Delhi, in the matter, Secretariat of CAAR, New Delhi sought comments of the designated concerned Principal Commissioner on the application for advance ruling, vide letter dated 08.04.2021. The comments of the Principal Commissioner of Customs, ACC (Import), New Delhi vide letter dated 01.06.2021 have been received.
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