https://www.taxtmi.com/caselaws?id=412432 An advance ruling under the Customs Act binds only to the extent expressly set out in Section 28J: it applies to the applicant, the specific matter referred, and the concerned customs officers dealing with that applicant. It cannot be expanded into a nationwide mandate for all customs authorities, particularly where the ruling depends on the facts placed before the authority. The circular concerning SAD exemption on stock transfers from SEZ/FTWZ to DTA was treated as a clarification rather than a contradiction of the notification, and entitlement to exemption remained a matter for factual adjudication by the competent authority. The writ petition therefore failed, leaving the parties to pursue merits-based proceedings before the customs authorities. en-us Tue, 07 Sep 2021 00:00:00 +0530 Fri, 17 Sep 2021 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412432 An advance ruling under the Customs Act binds only to the extent expressly set out in Section 28J: it applies to the applicant, the specific matter referred, and the concerned customs officers dealing with that applicant. It cannot be expanded into a nationwide mandate for all customs authorities, particularly where the ruling depends on the facts placed before the authority. The circular concerning SAD exemption on stock transfers from SEZ/FTWZ to DTA was treated as a clarification rather than a contradiction of the notification, and entitlement to exemption remained a matter for factual adjudication by the competent authority. The writ petition therefore failed, leaving the parties to pursue merits-based proceedings before the customs authorities. Case-Laws Customs Tue, 07 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412432