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Case Law Details

Case Name : In re INS Consultancy (CAAR Mumbai)
Appeal Number : CAAR/MUM/ARC/46,47 & 48/2024
Date of Judgement/Order : 28/03/2024
Related Assessment Year :

In re INS Consultancy (CAAR Mumbai)

INS Consultancy, represented by IEC No. 0315033797, submitted multiple applications to the Customs Authority for Advance Rulings, Mumbai, seeking clarification on the classification of ‘Roasted Areca Nut’ for imports via various customs stations. However, the consultancy later opted for withdrawal.

The consultancy filed two applications on 05.12.2023 and another on 09.02.2024, under section 28-H of the Customs Act, 1962, for advance rulings on the classification of roasted areca nut imports through specific customs stations. Subsequently, on 21.03.2024, INS Consultancy requested the withdrawal of all three applications. The decision aligns with Regulation No. 20 of the Customs Authority for Advance Rulings Regulations, 2021, allowing withdrawal before a ruling is pronounced. The authority granted leave for withdrawal, resulting in the disposal of the applications.

FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI

INS Consultancy (IEC No. 0315033797 applicant, in short) has filed two applications on 05.12.2023 and one application on 09.02.2024 seeking advance ruling under section 28-H of the Customs Act, 1962 from the Customs Authority for Advance Rulings, Mumbai (CAAR, in short) on the classification of ‘Roasted Areca Nut’ for imports though ICD Tumb Customs Station, ICD Talegaon Customs Station and ICD- GRFL Complex.

2. Further vide mail dated 21.03.2024 applicant has requested for withdrawal of all the three applications.

3. I have gone through the request of the applicant for withdrawal of the applications 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 lime 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 three applications for advance ruling on the request of the applicant.

The applications are disposed of as withdrawn.

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