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.
Withdrawal Decision: As the advance ruling had not been pronounced in this case, the Customs Authority, in accordance with Regulation 20, granted leave for the withdrawal of the application. Consequently, the application was disposed of as withdrawn.
Conclusion: The withdrawal of Vakrangee Hardware’s advance ruling application highlights the flexibility provided by the regulatory framework for applicants. This decision not only streamlines the process for the applicant but also reflects the procedural efficiency maintained by the Customs Authority for Advance Rulings. It remains crucial for businesses to navigate the classification intricacies of imported products, seeking clarity through such advance rulings when needed.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s Vakrangee Hardware (applicant, in short) has filed an application on 16.06.2023, 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 Vakrangee Hardware 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.
