2021 (7) TMI 1432

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....King Kaveri Trading Company, 8-6026, 6th Floor, BIMA Complex, Steel Market, Kalamboli, Navi Mumbai-410218 had filed an application for Advance Rulings under Section 28H of the Customs Act, 1962 before the erstwhile AAR, New Delhi on 21.11.2019. Thereafter, the said application was transferred to CAAR, Mumbai from the secretariat of the erstwhile AAR. However, the time limit of 3 months had expired....

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.... However, no reply was received from the applicant in this regard. Thereafter, Personal hearing, through virtual mode, was scheduled on 10.06.2021 at 1230 Hrs at my office and the same was informed through mail to the concerned stakeholders on 31.05.2021. However, neither the applicant nor any representative thereof, attended the said hearing. Later, the applicant vide e-mail dated 23.06.2021, in....