Case Law Details
In re Unibourne Food Ingredients LLP (CAAR Mumbai)
The applicant filed an application before the Customs Authority for Advance Ruling (CAAR), Mumbai under Section 28H of the Customs Act, 1962 seeking an advance ruling on the proposed customs tariff classification of “Monk Fruit Extract” under CTH 29389090 of the Customs Tariff Act, 1975. The application was received on 17.12.2025. Subsequently, through an email dated 29.06.2026, the applicant unconditionally requested withdrawal of the advance ruling application under Section 28H(4) of the Customs Act, 1962. CAAR examined the withdrawal request along with Regulation 20 of the Customs Authority for Advance Rulings Regulations, 2021, as amended by Notification No. 63/2022-Cus. (NT) dated 20.07.2022 with effect from 25.07.2022. Regulation 20 permits an applicant to withdraw an application at any time before an advance ruling is pronounced. Since no advance ruling had been pronounced in the present case, CAAR exercised its powers under Regulation 20 and granted permission to withdraw the application. Accordingly, the application was disposed of as withdrawn.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s Unibourne Food Ingredients LLP (IEC No. AAEFU2777J) (hereinafter referred to as ‘the Applicant’) filed an application (CAAR-1) for advance ruling in the Office of Secretary, Customs Authority for Advance Ruling (CAAR) Mumbai. The said application was received in the secretariat of the CAAR, Mumbai on 17.12.2025 along with its enclosures in terms of Section 2811(1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act also’). The Applicant is seeking for an advance ruling for Proposed Custom Tariff Clarification for the import of “Monk Fruit Extract” under CTH- 29389090 under the Customs Tariff Act, 1975.
2. The applicant vide email dated 29.06.2026 requested withdrawal of the said application made for advance ruling. The relevant portion of the said communication is reproduced below:
“We refer to our subject mentioned application for Advance Ruling sought under Section 28H of Customs Act, 1962 with respect to proposed classification under CTH Act, 1975 of import of Monk Fruit Extract under CTH 29389090. In this regard, it is respectfully submitted that we wish to withdraw the said application in terms of Section 28H (4) of Customs Act, 1962”.
3. From the aforesaid communication, it is clear that the applicant seeks to withdraw the present application for advance ruling unconditionally.
4. I have gone through the request of the applicant for withdrawal of the application for advance ruling and the Regulation on 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). The provision for regulation 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. “
5. In the instant case an Advance Ruling is not yet pronounced. In view of the foregoing facts on the record and in exercise of the powers vested in me vide Regulation 20 of the Customs Authority for Advance Ruling Regulations, 2021, I hereby grant leave for withdrawal of the said application for advance ruling on the request of the applicant.
6. The application is disposed of as withdrawn.
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