2026 (8) TMI 437

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....sed by Respondent No.1, whereby the earlier order dated 06.08.2025 passed by CAAR issued in favour of the Appellant has been declared void ab initio under Section 28K of the Customs Act. 2. Learned Senior Counsel for the Appellant has been heard at considerable length. 3. The brief background of the matter is that the Appellant had approached CAAR seeking an advance ruling regarding the classification of certain imported goods, namely Aluminium Plates, Magnesium Alloy Sheets, Heat Dissipating Films, Silicon Pads, Conductive Foams, Antenna, Double Side Tape and Dust Proof Paper, which are stated to be used in the manufacture of front covers, middle covers and back covers of mobile phones. 4. CAAR, after considering the submissions o....

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.... CAAR/DEL/LE MEI/26/2026-27 dated 03.07.2026 ['Impugned Order'] passed by Respondent No.1 i.e. the Customs Authority for Advance Rulings, Delhi ['CAAR'], whereby the earlier CAAR order dated 06.08.2025 bearing No. CAAR/DEL/LE MEI/44/2025 has been declared void ab initio under Section 28K of the Customs Act, 1962 ['Customs Act']. 13. Learned senior counsel representing the Appellant submits that the Impugned Order has been passed in proceedings initiated at the instance of the jurisdictional Commissioner, who, instead of availing the statutory appellate remedy against the order dated 06.08.2025 passed by CAAR, preferred an application under Section 28K of the Customs Act seeking to have the said Advance Ruling declared void ab initio. 14.....

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.... operate during the pendency of the present proceedings. 19. Prima facie, this Court is of the view that by way of an interim order, it would not be appropriate to nullify the effect of the subsequent order passed by CAAR, particularly when CAAR, while passing the Impugned Order, has recorded a finding that the original Advance Ruling was obtained on the basis of misrepresentation of material facts. 20. The question as to whether such finding recorded by CAAR is sustainable in law, whether the requirements of Section 28K of the Customs Act stood satisfied, and whether the proceedings suffered from any procedural infirmity, including violation of principles of natural justice, would require detailed examination at the stage of final he....