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 The application was consequently disposed of as withdrawn.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.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
Sai Kripa Enterprises (IEC No. ESBPK5119K) (hereinafter referred to as ‘the Applicant’) filed an application in Form CAAR-1 for advance ruling before the Office of the Secretary, Customs Authority for Advance Rulings (CAAR), Mumbai. The said application was received in the Secretariat of CAAR, Mumbai on 07.04.2026, along with the requisite enclosures, in terms of Section 28H(1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’). The Applicant had sought an advance ruling on the entitlement to claim exemption from payment of Basic Customs Duty under Notification No. 25/2023-Cus. dated 01.04.2023 in respect of import of Inshell Walnuts under Transferable DFIA issued against export of Assorted Confectionery Goods, Biscuits, Vegetable Pickles and Namkeens/Mixtures/Savouries, without establishing actual use of the imported goods in the export products.
2. The Applicant, vide email dated 15.09.2026, stated as under:
“We want to withdraw the application. Further, we request to cancel the personal hearing granted to us. Sorry for the inconvenience.”
Accordingly, the Applicant requested withdrawal of the aforesaid application for advance ruling and cancellation of the personal hearing granted to them.
3. I have gone through the request of the Applicant for withdrawal of the application for advance ruling and the provisions of Regulation 20 of the Customs Authority for Advance Rulings Regulations, 2021, as amended vide Notification No. 63/2022-Cus. (N.T.) dated 20.07.2022, with effect from 25.07.2022. The relevant provision is reproduced below for ready reference:
“20. Withdrawal of Application-
The applicant may withdraw his application at any time before an advance ruling is pronounced.”
4. In the instance, the advance ruling has not yet been pronounced. In view of the request made by the Applicant and the provisions of Regulation 20 of the Customs Authority for Advance Rulings Regulations, 2021, I hereby allow withdrawal of the aforesaid application for advance ruling. Consequently, the personal hearing granted to the Applicant also stands cancelled.
5. Accordingly, the application for advance ruling is disposed of as withdrawn.
