In re Apple Operations International Limited (CAAR Delhi)
Summary: The Customs Authority for Advance Rulings, New Delhi, permitted Apple Operations International Limited, Ireland, to withdraw three applications seeking classification of “IC Modules” under the First Schedule of the Customs Tariff Act, 1975. The applications, dated 22 July 2026 and numbered 59–61/2026-27, had been submitted under Section 28H of the Customs Act, 1962 concerning imports into India. Comments were sought from the concerned port Commissionerates, which requested additional product information and documents. The applicant was asked to provide these materials through an email dated 2 September 2026.
At the personal hearing on 24 September 2026, the applicant’s authorised representatives requested withdrawal because of the confidential nature of the documents sought. In its written request emailed the same day, the applicant explained that the information concerned proprietary technology, product design, architecture and engineering know-how. Access and disclosure were governed by stringent confidentiality protocols, leaving it unable to furnish the requested information. The applicant submitted that this inability arose solely from binding confidentiality restrictions and should not be construed as a lack of cooperation or disregard of the proceedings.
The Authority examined the request under Regulation 20 of the Customs Authority for Advance Rulings Regulations, 2021, as amended by Notification No. 63/2022-Cus. (NT) dated 20 July 2022. The provision permits withdrawal at any time before an advance ruling is pronounced. Since no ruling had been pronounced, the Authority found the request consistent with Regulation 20, granted leave to withdraw all three applications and disposed of them as withdrawn. Consequently, the order did not determine the tariff classification of the IC Modules.
EXTRACT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI
1. M/s Apple Operations International Limited. Hollyhill Industrial Estate Hollyhill, Cork, Ireland bearing Company Number 76941, (hereinafter referred to as “applicant”) submitted three applications dated 22.07.2026 before the Customs Authority for Advance Rulings, New Delhi (hereinafter referred to as “CAAR, New Delhi”) for obtaining Advance Ruling under Section 28H of the Customs Act, 1962, to seek clarity on the classification of “IC Modules under the First Schedule of the Customs Tariff Act. 1975 on the import to India. The applications were accordingly registered under Serial No. 59-61 /2026-27 dated 22.07.2020.
2. The comments were sought from the concerned port Commissionerates. In pursuance to the request of the concerned port Commissionerates to provide additional information/documents in relation to the products covered under the application, the applicant was requested to provide the same vide email dated 02.09.2026. The opportunity of Personal hearing was granted to the applicant on 24.09.2026. During the course of personal hearing, the authorised representative Sh. Gautam Khattar and Sh. Anurag Sehgal appeared and expressed that due to confidentiality of the documents they want to withdraw the applications.
3. The applicant submitted its written request for withdrawal of applications vide email dated 24.09.2026 and. inter alia, submitted that the information sought comprises business sensitive information, access to which is restricted: that such information pertains to proprietary technology. product design. architecture. and engineering know-how. and its disclosure is subject to stringent protocols: that consequently the applicant is presently not in a position to furnish the information; that the inability to furnish the information is therefore attributable solely to the applicant’s binding confidentiality restrictions and should not be construed as any lack of cooperation or disregard; that the applicant respectfully seeks to withdraw Application Nos. 59- 61/2026-27, dated 22.07.2026.
4.I have gone through the request of the applicant for withdrawal of the applications for advance ruling. In this regard, the relevant excerpts of Regulations No. 20 of the Customs Authority for Advance Rulings Regulations, 2021 (as amended vide Notification no. 63/2022-Cus (NT) dated 20.07.2022) has been reproduced below:
“20. Withdrawal of application. – The applicant may withdraw his application at any time before an advance ruling is pronounced.”
5. Since no advance ruling has been pronounced in the present case, the request for withdrawal is found to be in conformity with Regulation No. 20.
6. In view of 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 applications for advance ruling on the request of the applicant.
7. The applications are disposed of as withdrawn.
