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Customs - Highlights / Catch Notes

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Application for recalling of Ruling - Classification of goods - ...

Case Laws     Customs

June 24, 2023

Application for recalling of Ruling - Classification of goods - The interesting fact is the applicant has approached the Authority only in respect of the current application and has sought to recall, modify, rectify or make the ruling void ab-initio. - However, they have not sought to make the rulings in those cases void ab-initio as most of them are favorable to them. This clearly reveals that the applicant has not approached this forum with clean hands and have tried to twist facts and laws to circumvent the ruling. - Application dismissed - AAR

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