Case Law Details

Case Name : In re Mayur Glass Industries (CAAR Mumbai)
Appeal Number : Order No. CAAR/Mum/ARC/01/2024
Date of Judgement/Order : 12/01/2024
Related Assessment Year :
Courts : CAAR

In re Mayur Glass Industries (CAAR Mumbai)

Introduction: In a recent development, M/s Mayur Glass Industries sought an advance ruling from the Customs Authority for Advance Rulings, Mumbai (CAAR) regarding the classification of their imported product, “Clear Float Glass.” However, a twist emerged during the personal hearing, leading to the applicant’s request for withdrawal of the application. This article delves into the details of the case, the regulatory framework, and the subsequent decision by the Customs Authority.

Background: M/s Mayur Glass Industries filed an application seeking an advance ruling on the classification of Clear Float Glass under section 28-H of the Customs Act, 1962. A personal hearing took place on 10.01.2024, where the applicant’s representative requested the withdrawal of the application.

Regulatory Framework: Regulation No. 20 of the Customs Authority for Advance Rulings Regulations, 2021, grants applicants the right to withdraw their application before an advance ruling is pronounced.

Withdrawal Decision: As an advance ruling had not been pronounced in this case, the Customs Authority, in the exercise of its powers under Regulation 20, granted leave for the withdrawal of the application. The application was thus disposed of as withdrawn.

Conclusion: The case of Mayur Glass Industries before the CAAR in Mumbai highlights the flexibility provided by the regulatory framework for applicants seeking advance rulings. The right to withdraw an application, exercised by the applicant, showcases a dynamic aspect of the advance ruling process. This decision not only streamlines the process for the applicant but also reflects the procedural efficiency maintained by the Customs Authority for Advance Rulings.

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

M/s Mayur Glass Industries (applicant, in short) has filed an application on 12.07.2023, seeking an advance ruling under section 28-H of the Customs Act, 1962 from the Customs Authority for Advance Rulings, Mumbai (CAAR, in short). The applicant was seeking advance ruling as to for the classification of import of product “Clear Float Glass”.

2. A personal hearing was held in the office of CAAR, Mumbai on 10.01.2024, wherein the authorised representative Shri Gokul Raj, Advocate of M/s Mayur Glass Industries appeared through online video conferencing and requested for the withdrawal of the application for advance rulings.

3. 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) is reproduced as under for ready reference:

“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. Application disposed of as withdrawn.

(Prabhat Kamal Rameshwaram)
Customs Authority for Advance Rulings
Mumbai

F. No. CAAR/CUS/APPL/119/2023-0/o Commr- CAAR-Mumbai

Dated: (12.01.2024)

This copy is certified to be a true copy of the ruling and is sent to:

1. M/s Mayur Glass Industries, Autonagar Sub Post Office, B-9 & 10, Black B,
Unnamed Road, Auto Nagar, Visakhapatnam, Andhra Pradesh, 530012.
Email: mayurglassindustries22@gmail.com

2. The Commissioner of Customs, Chennai-II (Import), Customs House, 60, Rajaji
Salai, Chennai-600 001
Email: commr2-cuschn@gov.in, chennai-importoffice@gov.in

3. The Customs Authority for Advance Rulings, 5th Floor, NDMC Building, Yashwant Place,
Satya Marg, Chanakyapuri, New Delhi-110021.
Email: cus-advrulings.del@gov.in

4. The Principal Chief Commissioner of Customs, Mumbai Customs Zone-I, Ballard Estate,
Mumbai -400001. Email: ccu-cusmuml@nic.in

5. The Member (Customs), Central Boards of Indirect Taxes & Customs, North Block, New
Delhi-110001.
Email: mem.cus-cbec@nic.in

6. The webmaster, Central Boards of Indirect Taxes and Customs
Email: webmaster.cbec@icegate.gov.in

7. Guard File.

(V. M. Sobhan Sindhu)
Secretary
Customs Authority for Advance Rulings,
Mumbai

Download Judgment/Order

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