Import Classification & Duty Exemption: Vessel UOL Tigerfish – Withdrawal of Ruling Application

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, w...