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    <title>2021 (7) TMI 1432 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, MUMBAI</title>
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    <description>The Customs Authority for Advance Rulings (CAAR), Mumbai, granted the applicant&#039;s request to withdraw their application for Advance Rulings under Section 28H of the Customs Act, 1962. The application was initially filed with the AAR, New Delhi, and later transferred to CAAR, Mumbai. Despite multiple reminders to address application deficiencies and attend a virtual hearing, the applicant failed to respond or appear. Ultimately, the applicant sought withdrawal due to changes in their business dealings, which the CAAR approved under Regulation 20 of the Custom Authority for Advance Ruling Regulations, 2021.</description>
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      <description>The Customs Authority for Advance Rulings (CAAR), Mumbai, granted the applicant&#039;s request to withdraw their application for Advance Rulings under Section 28H of the Customs Act, 1962. The application was initially filed with the AAR, New Delhi, and later transferred to CAAR, Mumbai. Despite multiple reminders to address application deficiencies and attend a virtual hearing, the applicant failed to respond or appear. Ultimately, the applicant sought withdrawal due to changes in their business dealings, which the CAAR approved under Regulation 20 of the Custom Authority for Advance Ruling Regulations, 2021.</description>
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