Maintainability of Advance Ruling application - Territorial ...

Advance Ruling Application Rejected: Misrepresentation of Address Led to Jurisdictional Denial Under Customs Regulations.

June 16, 2023

Case Laws Customs AAR

Maintainability of Advance Ruling application - Territorial Jurisdiction - Attempt of the applicant to falsely project their logistics service provider's address as their office address and the same as falling under the jurisdiction of CAAR, Mumbai requires rejection of application on the grounds of jurisdiction alone as per provisions of Regulation 6 of Customs Advance Ruling Regulations, 2021 read with provisions of Section 28 H of the Customs Act, 1962. - AAR

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Maintainability of Advance Ruling application - Territorial ...

Advance Ruling Application Rejected: Misrepresentation of Address Led to Jurisdictional Denial Under Customs Regulations.

June 16, 2023

Case Laws Customs AAR

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