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Case Law Details

Case Name : In re INS Consultancy (CAAR Mumbai)
Related Assessment Year :
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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 21.0...
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