Custom Advance Ruling Application Rejected Due to Wrong Jurisdiction Address

In re AIL Dixon Technologies Private Limited (CAAR Mumbai) The case before the Customs Authority for Advance Ruling Mumbai concerned an application filed by the applicant seeking an advance ruling on the import classification of a 5G Communication Module (FN990A40/A28) under the Customs Act, 1962. The application was submitted on 26.12.2025 in accordance with Section 28H(1) of the Act, and personal hearings were conducted on 24.02.2026 and 13.03.2026. Upon examination of the records, the Authority noted that the applicant had provided an address located in Noida, Uttar Pradesh. As per Regulati...