https://www.taxtmi.com/caselaws?id=410738 A customs advance ruling application transferred from the erstwhile authority continues as the same pending proceeding and is not treated as a fresh filing. The scheme, however, requires a single identified Principal Commissioner/Commissioner and a specific port of import, so one application cannot cover multiple jurisdictions or ports. It also requires specificity as to the goods concerned; a combined ruling on sixteen products was rejected because the materials did not justify a common classification on the record. The application was therefore held defective and rejected, without prejudice to the applicant filing fresh applications in accordance with law. en-us Fri, 04 Jun 2021 00:00:00 +0530 Mon, 25 Oct 2021 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410738 A customs advance ruling application transferred from the erstwhile authority continues as the same pending proceeding and is not treated as a fresh filing. The scheme, however, requires a single identified Principal Commissioner/Commissioner and a specific port of import, so one application cannot cover multiple jurisdictions or ports. It also requires specificity as to the goods concerned; a combined ruling on sixteen products was rejected because the materials did not justify a common classification on the record. The application was therefore held defective and rejected, without prejudice to the applicant filing fresh applications in accordance with law. Case-Laws Customs Fri, 04 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410738