https://www.taxtmi.com/caselaws?id=792804 An advance ruling application was held barred where the question raised had already been decided by a court, as section 28-I(2) of the Customs Act, 1962 prevents the Authority from entertaining issues already pending or finally determined. Prior judicial determination on the classification of roasted areca nut was treated as binding, and judicial discipline required the Authority to follow that precedent rather than re-adjudicate the same issue. The Authority also held that the application could not be partly entertained for classification or related questions once the bar applied. The application was therefore rejected in toto and no advance ruling was issued. en-us Wed, 27 May 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792804 An advance ruling application was held barred where the question raised had already been decided by a court, as section 28-I(2) of the Customs Act, 1962 prevents the Authority from entertaining issues already pending or finally determined. Prior judicial determination on the classification of roasted areca nut was treated as binding, and judicial discipline required the Authority to follow that precedent rather than re-adjudicate the same issue. The Authority also held that the application could not be partly entertained for classification or related questions once the bar applied. The application was therefore rejected in toto and no advance ruling was issued. Case-Laws Customs Wed, 27 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792804