2021 (7) TMI 1432 - AAR - Customs

Seeking withdrawal of Advance Ruling application - HELD THAT - In exercise of the power vested, vide regulations 20 of the Custom Authority for Advance Ruling Regulations, 2021, leave granted for withdrawal of the said applications.

Summary

Issues: Application for Advance Rulings under Section 28H of the Customs Act, 1962; Time limit expiration under section 28I; Submission of Form CAAR-1 as per CAAR Regulations, 2021; Deficiencies in the application; Personal hearing non-attendance; Application withdrawal request.

The judgment pertains to an application for Advance Rulings under Section 28H of the Customs Act, 1962, initially filed before the erstwhile AAR, New Delhi, and later transferred to CAAR, Mumbai. The time limit of 3 months under section 28I had expired by the date of the appointment of Customs Authority for Advance Rulings. The applicant was requested to re-submit the application in Form CAAR-1 as per CAAR Regulations, 2021, which they complied with after being reminded. The secretariat repeatedly asked the applicant to address deficiencies in the application through various emails, but no response was received. A virtual personal hearing was scheduled, but neither the applicant nor their representative attended. Subsequently, the applicant informed via email their intention to withdraw the application due to a change in their business deal with the supplier, stating they would not be importing the goods in question and requesting permission to withdraw the application. The Customs Authority, in the exercise of the power vested in them by regulations, granted leave for the withdrawal of the application in accordance with Regulation 20 of the Custom Authority for Advance Ruling Regulations, 2021.