Advance Ruling Denied for Imported Goods Valuation Due to Insufficient Information; IGST Credit Reasoning Rejected.

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....Seeking Advance Ruling on the basis of incomplete details - Valuation of imported goods for trading activity - Hence accumulation of IGST credit (ITC) is not a correct legal ground for seeking an advance ruling. - the applicant has not submitted requisite information sought by the advance ruling authority. This is a clear case of data insufficiency. - AAR....