2025 (7) TMI 731

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....ounsel appearing for the petitioner drew the attention of this Court to Section 28-I of the Customs Act, 1962 and would submit that the proviso to sub-section 2 of Section 28-I of the Customs Act, 1962 does not permit the Advance Ruling Authority to entertain any application from the assessee, in cases where the question raised in an application has already been decided by the Appellate Tribunal or any Court. 3. According to the learned Standing Counsel appearing for the petitioner, the goods for which the respondent /assessee had approached the Advance Ruling Authority were already considered by CESTAT, Bombay and CESTAT, Delhi. Therefore, according to the petitioner, there is a statutory prohibition for the Advance Ruling Authority to en....

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.... Customs Act, 1962. 6. The learned counsel for the respondent would also submit that only in cases of same goods, the proviso to sub-section 2 of Section 28-I of the Customs Act, 1962, which provides for statutory prohibition for the Advance Ruling Authority to entertain the request of the assessee will apply but in the instant case, the learned counsel for the respondent/assessee would submit that the goods in question are similar goods but not same goods. Therefore, according to him, the statutory prohibition provided under Section 28-I of the Customs Act, 1962 will not apply. He would also submit that as per the impugned Advance Ruling order, the period granted for the respondent /assessee is only for a period of three years, which come....

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....before the appellate authority and not before this Court exercising powers under Article 226 of the Constitution of India. 9. The learned Single Judge of this Court in his decision referred to supra has also held that the writ petition is not maintainable, and if the Customs Department is aggrieved by the order of the Advance Ruling Authority only a statutory appeal is maintainable as provided under Section 28-KA of the Customs Act, 1962. 10. This Court is in agreement with the view taken by the learned Single Judge of this Court. The learned counsel for the respondent has also brought to the notice of this Court to the reply dated 23.06.2023 sent by the Additional Commissioner of Customs before the Advance Ruling Authority, wherein he ha....