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TMI Blog2022 (10) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... plication was received in the O/o AAR on 6-5-2016. The application had mentioned Principal Commissioner of Customs (Import). JNCH and Principal Commissioner of Customs (Import), Sea Customs, Chennai as the concerned Principal Commissioner of Customs. 2. In respect of the said application dated 5-5-2016, the then Authority for Advance Rulings (Central Excise, Customs and Service Tax) pronounced Ruling No. AAR/44/Cus/02/2017, dated 31-3-2017 on the question of classification of the following four items, namely unflavoured supari, flavoured supari, API supari and Chikni supari, holding the said four items to be classifiable under Customs Tariff Heading 2106 90 30. 3. Thereafter, vide letter dated 19-2-2020, Commissioner of Customs, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Customs in exercise of powers conferred by Section 28 of the Customs Act, 1962. Further, Section 28M ibid enjoins CAAR to follow the procedure as may be prescribed, which has since been prescribed under the Customs Authority for Advance Rulings Regulations, 2021 (CAAR Regulations, in short). 7. Section 28K ibid provides for an advance ruling to be declared void ab initio by the Authority, where the Authority finds, on a representation made to it by the concerned Principal Commissioner/Commissioner of Customs that the said advance ruling has been obtained by the applicant by fraud or mis-representation of facts. Similarly, Regulation 26 provides for the powers and prescribes the procedure to be adopted for handling such representa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri, involved inter alia boiling and/or drying/roasting, with the objective to minimize moisture content. On perusal of the said advance ruling, it is obvious to me that the ruling of the Hon'ble AAR was not dependent on the involvement or otherwise of the process of "roasting". Therefore, I am of the considered opinion that the contention of the concerned Commissioner of Customs in this regard, cannot be a ground for invocation of the provisions of Section 28K of the Customs Act read with Regulation 26 of CAAR Regulations, 2021. 11. In view of the above, I decline to admit the said representation dated 19-2-2020 by the Commissioner of Customs, Chennai-II against the Advance Ruling No. AAR/44/Cus/02/2017, dated 31-3-2017 pronounced by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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