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TMI Blog2021 (4) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act for the reason for non-constitution of the requisite Bench. It is found difficult to agree with the assertion of the applicant that the limitation prescribed under law is a mere procedural requirement. I am mindful of the fact that the limitation of three months for pronouncing an advance ruling is prescribed in the Act itself and not in any delegated piece of legislation. If the line of argument advanced by the applicant is to be accepted, it would lead to the conclusion that the limitation provided under Section 28(8) of the Act for adjudication of a show cause notice is merely procedural. In that event, the legal stipulation that if the show cause notice is not adjudicated within the time allowed, the result would that no noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led an application for advance ruling before the erstwhile Authority for Advance Ruling, New Delhi (AAR, in short) on 14-10-2019. It appears that no advance ruling has been given on the said application by the AAR, and on the appointment of Customs Advance Ruling Authorities (CAAR, in short) at New Delhi and Mumbai under the provisions of Section 28EA of the Customs Act, 1962 (the Act, in short) w.e.f. 4-1-2021, the said application has been transferred to the CAAR, Mumbai in February, 2021 in accordance with the provisions of sub-section (3) of Section 28F of the Act. Scrutiny of the application by the Secretary to the CAAR, Mumbai in terms of the Regulation 2(c) of the Customs Advance Rulings Regulations, 2021, notified vide Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel informed at the outset that they have already completed the imports for the Bangalore Metro Rail Project for which the subject advance rulings were sought and that on their request, in view of their pending application for advance rulings, the concerned import consignments have been assessed provisionally. It was also informed by the Learned Counsel that they have made similar imports for the Mumbai Coastal Road Project and would also be importing the same goods for future tunnelling projects. The Learned Counsel was asked why they did not inform about such change of facts when they were requested to re-apply if they continue to be desirous of obtaining an advance ruling instead of affirming that all the declarations made in the origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limit of 3 months as prescribed in Section 28-I(6) is merely procedural and therefore, an application for advance ruling doesn t lapse merely because the ruling is not given within the time limit prescribed; that, they had made representation to the Deputy Commissioner to assess the goods provisionally since their application for advance ruling is pending and on the basis of their request, provisional assessment was ordered which would be finalised only after the advance ruling is received; that, in view of the fact that provisional assessment was resorted to because of pendency of advance ruling application, it cannot be said that the issue is pending before the Customs authorities independently. The submissions also include comments on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quarely bound by the four corners of the statute, and therefore, considering the express mandate of the statute, I find no reason to depart from it. The application was transferred to the secretariat of the CAAR, Mumbai in February, 2021. In the proceedings before me, I am now faced with the situation where the act of import is purportedly complete. According to Section 28E(b) of the Act, advance ruling means a written decision on any of the questions referred to in Section 28H raised by the applicant in his application in respect of any goods prior to its importation or exportation. The very definition of advance ruling, as reproduced above, precludes any possibility of pronouncing any ruling in the present proceedings, where the act of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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