https://www.taxtmi.com/caselaws?id=308341 The Customs Authority for Advance Rulings (CAAR) rejected the representation filed by the Directorate of Revenue Intelligence (DRI) under Section 28K of the Customs Act, 1962. The CAAR upheld the validity of the advance ruling obtained by M/s. Spraytec India Ltd., stating that it was not obtained through fraud or misrepresentation. The CAAR found that the DRI's contentions regarding non-disclosure of an ongoing investigation did not amount to fraud, as the applicant had mentioned the relevant details in their application. Consequently, the advance ruling remained valid, and the DRI's representation was dismissed. en-us Mon, 08 Aug 2022 00:00:00 +0530 Sun, 18 Jun 2023 17:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308341 The Customs Authority for Advance Rulings (CAAR) rejected the representation filed by the Directorate of Revenue Intelligence (DRI) under Section 28K of the Customs Act, 1962. The CAAR upheld the validity of the advance ruling obtained by M/s. Spraytec India Ltd., stating that it was not obtained through fraud or misrepresentation. The CAAR found that the DRI's contentions regarding non-disclosure of an ongoing investigation did not amount to fraud, as the applicant had mentioned the relevant details in their application. Consequently, the advance ruling remained valid, and the DRI's representation was dismissed. Case-Laws Customs Mon, 08 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308341