https://www.taxtmi.com/caselaws?id=212579 The court held that the applicant, already engaged in the business of import, was not eligible to seek an Advance Ruling for a proposed new business activity under the Customs Act. The term "activity" was interpreted narrowly as import or export only, excluding broader meanings. While the majority rejected the applications, Member J.K. Batra dissented, advocating for a broader interpretation and eligibility for the applicant. Ultimately, the majority opinion prevailed, denying the applicant's request for an Advance Ruling. en-us Fri, 13 May 2011 00:00:00 +0530 Mon, 16 Apr 2012 08:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212579 The court held that the applicant, already engaged in the business of import, was not eligible to seek an Advance Ruling for a proposed new business activity under the Customs Act. The term "activity" was interpreted narrowly as import or export only, excluding broader meanings. While the majority rejected the applications, Member J.K. Batra dissented, advocating for a broader interpretation and eligibility for the applicant. Ultimately, the majority opinion prevailed, denying the applicant's request for an Advance Ruling. Case-Laws Customs Fri, 13 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212579