Maintainability of advance ruling application questioned due to ...

Advance ruling application dismissed over pending classification issue for 13 lithium-ion cell products. Pre-import queries allowed but post-import rulings issued.

Case Laws Customs

August 12, 2024

Maintainability of advance ruling application questioned due to pending classification issue before Customs Officer for 13 imported products used in Lithium-ion cell manufacturing. Advance ruling definition u/s 28E allows rulings on pre-importation questions, but Customs Authorities have issued rulings on post-importation queries for consistency and facilitation. Section 28 provides for pre-notice consultation and duty payment by importer before notice for short-levy. Applicant initiated reassessment process, rendering advance ruling application liable for rejection as classification issue pending before Customs Officer. Advance ruling application dismissed.

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Maintainability of advance ruling application questioned due to ...

Advance ruling application dismissed over pending classification issue for 13 lithium-ion cell products. Pre-import queries allowed but post-import rulings issued.

Case Laws Customs

August 12, 2024

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