In re Sai Kripa Enterprises (CAAR Mumbai)
Summary: Customs Authority for Advance Rulings (CAAR), Mumbai allowed Sai Kripa Enterprises to withdraw its application for advance ruling concerning duty-free import of Inshell Walnuts under a Transferable DFIA. The application had been filed in Form CAAR-1 and received by CAAR Mumbai on 07.04.2026 under Section 28H(1) of the Customs Act, 1962. The applicant had sought a ruling on its entitlement to exemption from Basic Customs Duty under Notification No. 25/2023-Cus. dated 01.04.2023 for import of Inshell Walnuts against Transferable DFIA issued for export of Assorted Confectionery Goods, Biscuits, Vegetable Pickles and Namkeens/Mixtures/Savouries, without establishing actual use of the imported goods in the exported products.
Before any advance ruling was pronounced, the applicant, by email dated 15.09.2026, requested withdrawal of the application and cancellation of the personal hearing granted to it. CAAR considered the request with reference to Regulation 20 of the Customs Authority for Advance Rulings Regulations, 2021, as amended by Notification No. 63/2022-Cus. (N.T.) dated 20.07.2022. Regulation 20 expressly permits an applicant to withdraw an application at any time before an advance ruling is pronounced.
Since no advance ruling had yet been pronounced, CAAR held that the applicant’s withdrawal request could be accepted. Accordingly, the Authority allowed withdrawal of the advance ruling application and cancelled the personal hearing. The application was consequently disposed of as withdrawn. Thus, no ruling was rendered on the merits of the applicant’s claim regarding Basic Customs Duty exemption for Inshell Walnuts imported under the Transferable DFIA.
