https://www.taxtmi.com/caselaws?id=296806 The application for advance ruling was transferred to CAAR, Mumbai, but the original application lapsed due to the expiry of the time limit. Despite the lapse, the applicant affirmed the original declarations. A request for adjournment due to elections led to a rescheduled hearing where changes in circumstances were noted. The Authority rejected the application, citing statutory limitations and changes in relevant regulations post-importation. The rejection was based on the inability to issue an advance ruling after import activities were completed. en-us Tue, 27 Apr 2021 00:00:00 +0530 Sat, 07 Aug 2021 08:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296806 The application for advance ruling was transferred to CAAR, Mumbai, but the original application lapsed due to the expiry of the time limit. Despite the lapse, the applicant affirmed the original declarations. A request for adjournment due to elections led to a rescheduled hearing where changes in circumstances were noted. The Authority rejected the application, citing statutory limitations and changes in relevant regulations post-importation. The rejection was based on the inability to issue an advance ruling after import activities were completed. Case-Laws Customs Tue, 27 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296806