2021 (8) TMI 1331

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....Shri Vijay Singh Chauhan, Authority for Advance Rulings of Customs Shri Lakshmikumaran, Advocate, for the Assessee. ORDER I have gone through the petition for modification of Advance Ruling No. CAAR/DEL/AMAZON/17/2021, dated 3-8-2021 in terms of Regulation 21 of Customs Authority for Advance Rulings Regulations, 2021, additional submissions received on 13-8-2021 and heard the applicant du....

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....s grounds for modification of the aforesaid advance ruling : (i)  it was passed without consideration of an earlier ruling passed by the coordinate seat, i.e. Customs Authority for Advance Rulings, Mumbai in relation to classification of a similar product with identical features in Advance Ruling No. CAAR/Mum/ARC/14/2021, dated 10-6-2021 reported in 2021-TIOL-01-AAR-CUS in the m....

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....on classification of Echo devices. During the personal hearing, when Shri Lakshmikumaran was asked whether the said two ruling/order by CAAR, Mumbai and HMRC constituted the trigger for filing the modification application, he replied in the negative and averred that he would have filed the same even in the absence of the said additional supporting arguments. He also argued that this Authority shou....

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....ard of Indirect Taxes and Customs under Customs Authority for Advance Rulings Regulations, 2021 vide Notification No. 1/2021-Customs (N.T.), dated 4-1-2021. Regulation 21 relates to modification of order or advance rulings, which reads as following; The Authority may suo motu or on a petition by the applicant or the Principal Commissioner or Commissioner, but before pronouncement of an advance rul....