Case Law Details
In re Multi Channel Inc (CAAR Mumbai)
It is clear from a plain reading of proviso (a) to sub-section (2) of section 28-1 of the Customs Act, 1962, that the question involved in the application is already pending in the applicant’s case before an officer of customs, the law does not allow CAAR to pronounce any advance ruling in such cases as requested. In view of the same CAAR reject the application for advance ruling filed by M/s. Multi Channel Inc.
FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
Mrs. Multi Channel Inc., having registered office at 2C-112, 2nd Cross Road, East of NGEF, Kasturi Nagar, Bangalore – 560043 filed an application for advance ruling on 03.02.2022 in terms of section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’) before this authority, constituted under section 28-EA of the Act read with Customs Authority for Advance Rulings Regulations, 2021 [issued vide CBIC Notification No. 01/2021-Customs (N.T.), dated 04.01.2021].
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