Matter already pending before a Custom officer- CAAR rejects Application

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 suc

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