2026 (7) TMI 270

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.... For the Respondent : Mr. Hari Radhakrishnan ORDER The petitioner has filed this writ petition seeking issuance of Writ of Certiorari and quash the impugned final order CAAR/Del/Supertron/19/2023 dated 21.08.2023 of Customs Authority for Advance Ruling passed in Application No.VIII/CAAR/Delhi/ Supertron/37/2023. 2.The learned counsel appearing for the petitioner submitted that the respond....

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....he respondent's case before any officer of customs, the appellate tribunal or any court. In the present case, the rulings sought for by the respondent was already settled by the CESTAT and the same cannot be re-examined by the authority. 4.The learned counsel appearing for the respondent submitted that as against the order passed by CAAR, there is effective appeal remedy available to the petiti....