https://www.taxtmi.com/caselaws?id=774663 The Madras HC dismissed a writ petition challenging an Advance Ruling Authority order regarding classification of Interactive Large Format Display goods. The court held the writ petition was not maintainable as the petitioner should have filed a statutory appeal under Section 28-KA of the Customs Act, 1962 instead. The Authority had ruled that the imported goods were not identical to those previously considered by the Tribunal, making the proviso to Section 28-I inapplicable. The court agreed with the Single Judge's view and noted the Advance Ruling's validity until September 2026 under Section 28-J. en-us Fri, 27 Jun 2025 00:00:00 +0530 Sat, 12 Jul 2025 08:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774663 The Madras HC dismissed a writ petition challenging an Advance Ruling Authority order regarding classification of Interactive Large Format Display goods. The court held the writ petition was not maintainable as the petitioner should have filed a statutory appeal under Section 28-KA of the Customs Act, 1962 instead. The Authority had ruled that the imported goods were not identical to those previously considered by the Tribunal, making the proviso to Section 28-I inapplicable. The court agreed with the Single Judge's view and noted the Advance Ruling's validity until September 2026 under Section 28-J. Case-Laws Customs Fri, 27 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774663