Case Law Details
In re Alphard Offshore Private Limited (CAAR Mumbai)
Alphard Offshore Private Limited sought an advance ruling from the Customs Authority for Advance Rulings, Mumbai (CAAR), regarding the classification and duty exemption eligibility of a vessel, the UOL Tigerfish, intended for import from the International Financial Services Centre (IFSC), Gift City, into the Domestic Tariff Area (DTA). The company filed the application but later requested withdrawal.
The CAAR reviewed the withdrawal request in accordance with Regulation No. 20 of the Customs Authority for Advance Rulings Regulations, 2021, which permits applicants to withdraw their applications before a ruling is issued. Since no ruling had been issued, the CAAR granted permission for withdrawal.
Consequently, the application was disposed of as withdrawn, and no ruling was issued on the classification or duty exemption eligibility of the vessel.
FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
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