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Customs - Highlights / Catch Notes

Home Highlights April 2012 Year 2012 This

Maintainability of the applications for Advance Ruling - ...


Advance Ruling Applications on Import Activities Deemed Non-Maintainable; "Activity" Term Not to Be Narrowly Interpreted.

April 18, 2012

Case Laws     Customs     AAR

Maintainability of the applications for Advance Ruling - activity of import has taken place but term activity should not be interpreted in a narrow sense, applicant is not eligible to seek a ruling on its proposed business activity. - AAR

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