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Consequently, the application was disposed of as withdrawn, and no ruling was issued on the classification or duty exemption eligibility of the vessel.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
1. M/s Alphard Offshore Private Limited (applicant, in short) has filed an application on 28/02/2024, 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), on the following questions:
a) Whether Vessel UOL Tigerfish (“the Vessel”) which is sought to be imported from the International Financial Services Centre(IFSC), Gift City into the Domestic Tariff Area (DTA) would be classifiable under Customs Tariff Heading 8901 or 8904 under the First Schedule to Customs Tariff Act, 1975
b) Whether the Vessel will be eligible for exemption from Basic Customs Duty in terms of Sl. No. 551 of Notification No. 50/2017-Cus. Dated 30.06.2017.
2. Applicant has filed the said application for the proposed import of Vessel UOL Tigerfish (“the Vessel”) through the Concerned Jurisdictional Commissionerate of Commissioner of Customs (Import-I), Mumbai Customs Zone-1, New Custom House, Ballard Estate, Mumbai- 400001. However, applicant has requested CAAR, Mumbai for withdrawal of their application vide their letter dated 29/05/2024.
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.
5. The application is disposed of as withdrawn.
