Scope of Appeal was limited u/s 28KA Customs Act as advance ruling was binding unless it was arbitrary

Inalfa Gabriel Sunroof Systems Pvt. Ltd. Vs Customs Authority for Advance Ruling (Madras High Court) Conclusion: Scope of appeal under Section 28KA of the Customs Act, 1962, was limited, as the ruling obtained was binding on the persons mentioned in Section 28J of the Customs Act, 1962. Unless the ruling of the Authority was palpably arbitrary or irrational or without any proper reasoning, they could not be interfered by this Court under Section 28KA of the Customs Act, 1962. Held: Assessee-company had sought classification of the goods under CTH 8708 99 00 (Other parts and accessories of moto...