https://www.taxtmi.com/caselaws?id=428884 Section 28K of the Customs Act, 1962 permits an advance ruling to be declared void ab initio only where, on a Commissioner's representation, it is shown to have been obtained by fraud or misrepresentation of facts. It does not provide a mechanism to correct alleged errors, revisit the merits of classification, or seek re-examination because the ruling is said to have overlooked a factor such as roasting. On the materials considered, the claimed non-emphasis on roasting did not establish misrepresentation, and the request for re-examination was therefore not maintainable under Section 28K read with Regulation 26. en-us Thu, 31 Mar 2022 00:00:00 +0530 Fri, 14 Oct 2022 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428884 Section 28K of the Customs Act, 1962 permits an advance ruling to be declared void ab initio only where, on a Commissioner's representation, it is shown to have been obtained by fraud or misrepresentation of facts. It does not provide a mechanism to correct alleged errors, revisit the merits of classification, or seek re-examination because the ruling is said to have overlooked a factor such as roasting. On the materials considered, the claimed non-emphasis on roasting did not establish misrepresentation, and the request for re-examination was therefore not maintainable under Section 28K read with Regulation 26. Case-Laws Customs Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428884