https://www.taxtmi.com/highlights?id=67797 Scope of the Advance Ruling - Whether the matter (case) was pending - Merely because an officer of customs contemplates that a question may arise, does not mean that the question is pending consideration. For a question to be stated to be pending, the concerned officer must formally set forth the same for the assessee to contest the same. Any preliminary exercise done by an officer of customs, to consider whether any question for consideration arises, would not preclude the CAAR from giving its advance ruling on that question - HC en-us Thu, 19 Jan 2023 12:50:40 +0530 Thu, 19 Jan 2023 12:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67797 Scope of the Advance Ruling - Whether the matter (case) was pending - Merely because an officer of customs contemplates that a question may arise, does not mean that the question is pending consideration. For a question to be stated to be pending, the concerned officer must formally set forth the same for the assessee to contest the same. Any preliminary exercise done by an officer of customs, to consider whether any question for consideration arises, would not preclude the CAAR from giving its advance ruling on that question - HC Highlights Customs Thu, 19 Jan 2023 12:50:40 +0530 https://www.taxtmi.com/highlights?id=67797