https://www.taxtmi.com/article/detailed?id=11126 Admissibility of an advance ruling depends on whether the question is formally pending before a competent customs officer, evidenced by procedural steps such as issuance of a show cause notice, provisional assessment, referral to valuation authorities, or pre-notice consultations; mere investigatory activity or the possibility that an issue may arise does not render the question pending for purposes of rejecting an application or establishing material non-disclosure. en-us Mon, 20 Feb 2023 13:28:55 +0530 Mon, 20 Feb 2023 13:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11126 Admissibility of an advance ruling depends on whether the question is formally pending before a competent customs officer, evidenced by procedural steps such as issuance of a show cause notice, provisional assessment, referral to valuation authorities, or pre-notice consultations; mere investigatory activity or the possibility that an issue may arise does not render the question pending for purposes of rejecting an application or establishing material non-disclosure. Articles Customs - Import - Export - SEZ Mon, 20 Feb 2023 13:28:55 +0530 https://www.taxtmi.com/article/detailed?id=11126