TaxTMI 
TaxTMI 
2026 (7) TMI 1202
X X X X Extracts X X X X
X X X X Extracts X X X X
....vance ruling. The complete application was received in the Secretariat of the CAAR, New Delhi on 22.04.2026 along with their enclosures in terms of Section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the 'Act'). The applicant proposed to import of "Roasted Areca Nuts, both in "whole" and "cut/split" forms. The applicant has requested for ruling for "correct Customs Tariff classification of the imported "areca nut/betel nut" imported by the applicant". 2. The applicant is a proprietorship firm holding a valid Importer-Exporter Certificate and eligible to file the present application by virtue of Section 28E (c) (i) of the Customs Act, 1962, which states as below: Section 28E - Definitions .- (c) ....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., and cooling facilitate rapid cooling and shrinkage of the areca nuts after thermal expansion, thereby improving the quality of the roasted areca nuts. The overall roasting process typically spans a period of approximately 2 to 3 days. 2.3. The processes described hereinabove result in significant changes in the physical as well as chemical characteristics of the areca nuts. The roasting process leads to the deposition of an ash- like residue on the outer surface of the betel nut, imparting a distinctly charred appearance. Further, roasting causes substantial alterations in the chemical composition of the areca nut. The roasted areca nuts are commercially consumed either directly for chewing or in conjunction with betel leaf. 2.4. Po....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ternational Pvt. Ltd. The copy of Judgment of the Honourable Madras High Court is attached with this petition. Moreover the Honourable Supreme Court vide its judgment dated 25.07.2025 has also confirmed the same fact involved in my petition. 4.3. It is pertinent to note that the Honourable Supreme Court has dismissed the special leave Petition No 17655-17656/2025 vide order dated 25.07.2025. 4.4. The facts mentioned in the petition of the applicant firm M/S Goyal Industries is similar and as such the Law laid down by the Honourable High Court and Supreme Court is binding. It is therefore respectfully prayed that the application for Advance Ruling dated 22.04.2026 be allowed. 5. The authorized representative of the applicant appeare....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... examining the application and the records called for, by order, either allow or reject the application Provided that the Authority shall not allow the application question raised in the application is, where the (a) already pending in the applicant's case before any officer of customs, the Appellate Tribunal or any Court, (b) the same as in a matter already decided by the Appellate Tribunal or any Court. 6.3. From the above, I find that Section 28-I (2) of the Customs Act, 1962 governs the admissibility of applications before the Custom Authority for Advance Rulings (CAAR). The first proviso to sub-section (2) stipulates that the Authority shall not allow the application where the question raised in the ap....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uch precedents. To allow fresh applications on questions already adjudicated by higher judicial fora would risk the creation of conflicting rulings and introduce uncertainty, an outcome contrary to the very object of the advance ruling mechanism. Clause (b) therefore operates as a statutory reinforcement of judicial discipline, making it explicit that once a question has been conclusively determined by the Tribunal or Courts, the Authority cannot re-adjudicate the same issue at the behest of another party. 6.6. In the instant case, I observed that the question raised in the present applications is squarely covered by the judgment of the Hon'ble Madras High Court in the case of M/s Shahnaz International Pvt. Ltd. [2023 (386) E.L.T. 21....