2024 (3) TMI 191

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... FOR ADVANCE RULINGS OF CUSTOMS Ms. 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 hea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... amended, is not admissible and based on the 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 Notificati....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uthority following the due procedure. It is a speaking order providing 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 pro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....missioner concerned reasonable opportunity of being heard. 6. The 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, ....