2022 (10) TMI 442

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....lication was received in the O/o AAR on 6-5-2016. The application had mentioned Principal Commissioner of Customs (Import). JNCH and Principal Commissioner of Customs (Import), Sea Customs, Chennai as the concerned Principal Commissioner of Customs. 2. In respect of the said application dated 5-5-2016, the then Authority for Advance Rulings (Central Excise, Customs and Service Tax) pronounced Ruling No. AAR/44/Cus/02/2017, dated 31-3-2017 on the question of classification of the following four items, namely unflavoured supari, flavoured supari, API supari and Chikni supari, holding the said four items to be classifiable under Customs Tariff Heading 2106 90 30. 3. Thereafter, vide letter dated 19-2-2020, Commissioner of Customs, ....

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....and Customs in exercise of powers conferred by Section 28 of the Customs Act, 1962. Further, Section 28M ibid enjoins CAAR to follow the procedure as may be prescribed, which has since been prescribed under the Customs Authority for Advance Rulings Regulations, 2021 (CAAR Regulations, in short). 7. Section 28K ibid provides for an advance ruling to be declared void ab initio by the Authority, where the Authority finds, on a representation made to it by the concerned Principal Commissioner/Commissioner of Customs that the said advance ruling has been obtained by the applicant by fraud or mis-representation of facts. Similarly, Regulation 26 provides for the powers and prescribes the procedure to be adopted for handling such representat....