TaxTMI 
TaxTMI 
2022 (1) TMI 1377
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....ification of E-cycle and applicable rate of customs duty on import of the said goods from China. The application was received in the Authority for Advance Rulings (Central Excise, Customs and Service Tax). New Delhi (AAR, in short) on 16.08.2017. 2. The applicant was informed about deficiencies in the application vide letter dated 28.08.2017. After removal of deficiencies, revised & amended application dated 04.09.2017 seeking advance ruling was received in the AAR on 12.09.2017. In his application. the applicant had not specified the concerned Commissioner of Customs in Column No. 17. Therefore. the O/o AAR vide letter dated 26.09.2017, requested Central Board of Excise & Customs (now Central Board of Indirect Taxes and Customs, and Board....
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....held that in view of the time limit of three months for pronouncing its advance rulings from the date of receipt of the application prescribed under section 28-I (6) ibid, the aforesaid application received in the O/o AAR, New Delhi on 12.09.2017 had become time barred for this Authority. However, on constructive interpretation of the powers vested with this Authority, vide letter dated 13.07.2021, the applicant was advised to intimate whether they continued to be interested in obtaining ruling of this Authority, and if so either resubmit their application in the Form CAAR-1 appended to Customs Authority for Advance Rulings Regulations, 2021, or simply affirm that the declarations made in the earlier application remain valid and unchanged, ....
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....tion 28-I of the Customs Act, 1962. 6. The applicant vide letter dated 21.10.2021 (received on 27.10.2021) resubmitted the application for advance ruling in the old Form, AAR(CE-1) instead of the applicable extant Form, CAAR-1 and requested for decision, in the matter. It is observed that in spite of the request made to the applicant to file application in the proper and current form for advance ruling i.e. CAAR-1, as per the extant law, the applicant has filed the application in Form AAR (CE-1), which does not meet the legal requirements prescribed under the Customs Authority for Advance Rulings Regulations, 2021. In this regard, I note that this Authority is a creature of statute and section 28M (1) prescribes that the Authority shall fo....
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....f section 28H. advance ruling can be sought in respect of: (a) classification of goods under the Customs Tariff Act, 1975 (51 of 1975); (b) applicability of a notification issued under sub-section (1) of section 25, having a bearing on the rate of duty: (c) the principles to be adopted for the purposes of determination of value of the goods under the provisions of this Act. (d) applicability of notifications issued in respect of tax or duties under this Act or the Customs Tariff Act. 1975 (51 of 1975) or any tax or duty chargeable under any other law for the time being in force in the same manner as duty of customs leviable under this Act or the Customs Tariff Act; (e) determination of origin of the goods in terms of the rules not....