Case Law Details
In re Vakrangee Hardware (CAAR Mumbai)
Introduction: M/s Vakrangee Hardware sought an advance ruling from the Customs Authority for Advance Rulings, Mumbai (CAAR) on the classification of their imported product, “Clear Float Glass.” However, a recent development unfolded during the personal hearing, where the authorized representative requested the withdrawal of the application. This article provides insights into the withdrawal process, regulatory considerations, and the decision made by the Customs Authority.
Background: Vakrangee Hardware filed an application for an advance ruling under section 28-H of the Customs Act, 1962, seeking clarity on the classification of Clear Float Glass.
Withdrawal Request: During the personal hearing held on 10.01.2024, Shri Gokul Raj, Advocate of M/s Vakrangee Hardware, appeared via online video conferencing and requested the withdrawal of the advance ruling application.
Regulatory Framework: Regulation No. 20 of the Customs Authority for Advance Rulings Regulations, 2021, empowers applicants to withdraw their application at any time before an advance ruling is pronounced.
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