https://www.taxtmi.com/article/detailed?id=12174 Advance rulings bind the applicant and the customs authorities on referred matters until a change in law or facts; unrelated appellate dismissals that do not decide the legal merit operate only as res judicata between those parties and do not constitute a change in law for declining to follow an applicant specific advance ruling. Departmental reliance on other tribunal decisions must account for factual differences and whether prescribed appeals against the advance ruling were pursued. en-us Wed, 27 Dec 2023 09:44:29 +0530 Wed, 27 Dec 2023 09:44:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12174 Advance rulings bind the applicant and the customs authorities on referred matters until a change in law or facts; unrelated appellate dismissals that do not decide the legal merit operate only as res judicata between those parties and do not constitute a change in law for declining to follow an applicant specific advance ruling. Departmental reliance on other tribunal decisions must account for factual differences and whether prescribed appeals against the advance ruling were pursued. Articles Customs - Import - Export - SEZ Wed, 27 Dec 2023 09:44:29 +0530 https://www.taxtmi.com/article/detailed?id=12174