https://www.taxtmi.com/caselaws?id=794495 Advance rulings under section 28K of the Customs Act, 1962 can be declared void ab initio where they are obtained by fraud or misrepresentation of material facts, and the existence of an appeal under section 28KA does not bar that remedy. The Authority found that investigation material, section 108 statements, the Chartered Engineer's report and documents showed the imported goods were complete, identifiable mobile-phone parts, while the covers had already acquired their essential character after moulding and machining. It held that the applicant had projected complete functional parts as mere inputs for cover manufacture, so the ruling was procured by misrepresentation and was liable to be treated as void ab initio. en-us Fri, 03 Jul 2026 00:00:00 +0530 Tue, 07 Jul 2026 08:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794495 Advance rulings under section 28K of the Customs Act, 1962 can be declared void ab initio where they are obtained by fraud or misrepresentation of material facts, and the existence of an appeal under section 28KA does not bar that remedy. The Authority found that investigation material, section 108 statements, the Chartered Engineer's report and documents showed the imported goods were complete, identifiable mobile-phone parts, while the covers had already acquired their essential character after moulding and machining. It held that the applicant had projected complete functional parts as mere inputs for cover manufacture, so the ruling was procured by misrepresentation and was liable to be treated as void ab initio. Case-Laws Customs Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794495