Case Law Details

Case Name : In re Creative Newtech limited (CAAR Mumbai)
Appeal Number : Order No. CAAR/Mum/ARC/10/2024
Date of Judgement/Order : 23/01/2024
Related Assessment Year :

In re Creative Newtech limited (CAAR Mumbai)

Introduction: In a recent development, Creative Newtech Limited sought an advance ruling from the Customs Authority for Advance Rulings, Mumbai (CAAR), regarding the import classification of the Interactive Display System ‘View Board 6550-5.’ However, the company later opted to withdraw its application before the ruling was pronounced.

Detailed Analysis: The application, filed on 27/07/2023, triggered a scheduled personal hearing on 09/01/2024. Despite communication from the CAAR to the applicant and the scheduled hearing, Creative Newtech Limited expressed its intention to withdraw the application through emails dated 05/01/2024 and 12/01/2024.

Regulation No. 20 of the Customs Authority for Advance Rulings Regulations, 2021, grants applicants the right to withdraw their application before an advance ruling is pronounced. As of the given date, no ruling had been issued. Therefore, in accordance with Regulation 20, the Customs Authority allowed the withdrawal of the application, and the case is officially disposed of as withdrawn.

Conclusion: This episode underscores the flexibility afforded to applicants by the Customs Authority for Advance Rulings in withdrawing their applications before a ruling is pronounced. Creative Newtech Limited’s decision to withdraw its application reflects the dynamic nature of import-related decisions and the company’s strategic considerations.


M/s Creative Newtech limited (applicant, in short) has filed an application on 27/07/2023, seeking an advance ruling under section 28-1-1 of the Customs Act, 1962 from the Customs Authority for Advance Rulings, Mumbai (CAAR, in short). The applicant was seeking advance ruling as to for the classification of import of Interactive Display system ‘View Board 6550-5’ into India.

2. A Personal hearing in this matter was scheduled on 09/01/2024 which was communicated to the applicant vide this office e-mail dated 05/01/2023, however, on the same day the applicant vide mail d ted 05/01/2024 requested this office for withdrawal of their application for advance rulings. However, the hearing was scheduled on 09/01/2024 in the office of CAAR, Mumbai. Nobody appeared for the same either from the applicant or from the concerned jurisdiction Commissionerate i.e. NS-V, JNCI-I. Further vide mail dated 12/01/2024 applicant has again requested for withdrawal of their application for advance rulings.

3. I have gone through the request of the applicant for withdrawal of the application for advance ruling, in this regard, Regulation No. 20 of the Customs Authority for Advance Rulings Regulations, 2021 (as amended vide Notification No. 63/2022-Cus. (NT) dated 20.07.2022, w.e.f. 25.07.2022) which refers as follows: –

“Withdrawal of application”-

The applicant may withdraw his application at any time before an advance ruling is pronounced “

4. In the instant case an Advance Ruling is not yet pronounced. In view of the forgoing facts on the record and in exercise of the powers vested in me vide Regulation 20 of the Customs Authority of Advance Rulings Regulation, 2021, I hereby grant leave for withdrawal of the said application for advance ruling on the request of the applicant.

The application is disposed of as withdrawn.

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February 2024