2026 (7) TMI 1140

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Respondent: Mr. Shanmuga Dev i/b. Mr. Sriram Sridharan,. P. C. 1. The above Appeal has been filed by the Appellant under Section 28KA of the Customs Act, 1962 challenging the Order dated 10th May 2022, passed by the Customs Authority for Advance Rulings (CAAR) under Section 28-I of the said Act. 2. According to the Appellant, the above Appeal gives rise to the following substan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 28J. (1) The advance ruling pronounced by the Authority under Section 28-I shall be binding only- (a) on the applicant who had sought it ; (b) in respect of any matter referred to in sub-Section (2) of Section 28H; (c) on the [Principal Commissioner of Customs or] Commissioner of Customs, and the customs authorities subordinate to him, in respect of the applica....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppearing on behalf of the Appellant, did not dispute this factual position. 6. In the present case, the Advance Ruling Order was passed on 10th May 2022 and three years from the said date expired on 9th May 2025 [as per Section 28J as it stood then]. Considering the statement of the Respondent that it has not taken any advantage of the Order passed by the CAAR, coupled with the fact that now th....