https://www.taxtmi.com/caselaws?id=794778 Section 28I does not bar an advance ruling application unless the same question is already pending in a formal customs, tribunal, or court proceeding; inquiry, audit, or correspondence alone are insufficient, so the application remains maintainable. Serial No. 19 of Notification No. 11/2021-Customs allows NIL Agriculture Infrastructure and Development Cess where exemption from basic customs duty is claimed and allowed under the listed FTA notifications, even if the importer receives only a concessional BCD rate. The text treats exemption under Section 25 as including partial relief unless expressly limited, and concludes that qualifying FTA imports covered by the Annexure can receive NIL AIDC. en-us Mon, 06 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794778 Section 28I does not bar an advance ruling application unless the same question is already pending in a formal customs, tribunal, or court proceeding; inquiry, audit, or correspondence alone are insufficient, so the application remains maintainable. Serial No. 19 of Notification No. 11/2021-Customs allows NIL Agriculture Infrastructure and Development Cess where exemption from basic customs duty is claimed and allowed under the listed FTA notifications, even if the importer receives only a concessional BCD rate. The text treats exemption under Section 25 as including partial relief unless expressly limited, and concludes that qualifying FTA imports covered by the Annexure can receive NIL AIDC. Case-Laws Customs Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794778