2024 (3) TMI 191

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....s. Jyoti Pal and Ms. Anshita Khandelwal, Advocates, for the Assessee. None, for the Department ORDER I have gone through the petition for modification of Advance Ruling No. CAAR/Del/Amazon/15/2023, dated 12-7-2023 [(2023) 12 Centax 38 (A.A.R - Cus. - Del.)] in terms of Regulation 21 of the Customs Authority for Advance Rulings Regulations, 2021, and heard the applicant during the personal heari....

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.... above meaning of hearable devices, goods in question are hearable devices thus exemption vide Serial Number 10 of Notification No. 12/2022-Cus., dated 1-2-2022 is not admissible. 3. The applicant has mentioned the following grounds for modification of the said advance ruling. (i) Concessional rate benefit under Serial Number 10 of Notification No. 12/2022-Cus. has been disallowed without consi....

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....roviding specific reasons for classifying the goods in question and answering the question regarding applicability of exemption notifications. 5. This Authority is a creation of law, as detailed in Chapter V-B of the Customs Act, 1962. Section 28M(1) of the Customs Act, specifically prescribes that the Authority shall follow such procedure as may be prescribed. The procedure etc. have been notifi....

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....he said regulation empowers this Authority to modify its orders or rulings in the event that the same was pronounced under mistake of law or fact. This power is only to modify the ruling and is evidently not a power to review its own ruling. The provisions of Chapter V-B of the Customs Act, 1962 do not provide for powers of review, even as appeal provisions are duly included. 7. I also find that ....