https://www.taxtmi.com/caselaws?id=467160 The Authority clarified that advance ruling jurisdiction under Section 28H(2) is confined to questions about classification, applicability of notifications in relation to duties that are leviable or chargeable under the Customs Act or Customs Tariff Act, valuation and origin; claims for duty drawback under Section 75 and the Drawback Rules, 2017 are rebate/refund mechanisms and not questions of levy/charge. Applying literal and contextual construction, the Authority held that drawback issues fall outside the enumerated categories in Section 28H(2) and therefore it lacks jurisdiction to pronounce an advance ruling on the claimant's drawback claim; the application was disposed without a ruling on merits. en-us Thu, 14 Mar 2024 00:00:00 +0530 Sat, 07 Mar 2026 22:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467160 The Authority clarified that advance ruling jurisdiction under Section 28H(2) is confined to questions about classification, applicability of notifications in relation to duties that are leviable or chargeable under the Customs Act or Customs Tariff Act, valuation and origin; claims for duty drawback under Section 75 and the Drawback Rules, 2017 are rebate/refund mechanisms and not questions of levy/charge. Applying literal and contextual construction, the Authority held that drawback issues fall outside the enumerated categories in Section 28H(2) and therefore it lacks jurisdiction to pronounce an advance ruling on the claimant's drawback claim; the application was disposed without a ruling on merits. Case-Laws Customs Thu, 14 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467160