SURESH C. KANSARA Vs. COMMISSIONER OF CUSTOMS
LAWS(AR)-2007-1-3
AUTHORITY FOR ADVANCE RULINGS
Decided on January 09,2007

Suresh C. Kansara Appellant
VERSUS
COMMISSIONER OF CUSTOMS Respondents

JUDGEMENT

Syed Shah Mohammed Quadri, J. - (1.) IN this application under Section 28H of Customs Act (in short "the Act") the applicant seeks an advance ruling of the Authority in respect of classification of certain items under Customs Tariff Act, 1975. The applicant is a partnership firm registered under the Partnership Act. It is engaged in refining of gold. They propose to import unrefined gold in the form of (i) gold dust (ii) gold nuggets (iii) dore bullion bars (iv) unrefined/impure gold scrap (v) gold ores and concentrates in loose or homogenously melted bar form (vi) alluvial gold dust having purity of not less than 750 fineness at their existing gold refinery located in Domestic Tariff Area in Ahmedabad. The applicant sought advance ruling of the authority on the following question: Can our company (firm) import unrefined gold under provisions of chapter 71 and or chapter 26?
(2.) IN as much as certain defects/deficiencies are pointed out by the Secretariat of the Authority, one of them being that the primary requirement of forming a joint venture with a foreign company was not finalized, a show cause notice was issued to them pointing out the defects. In their reply they have stated that they are not in a position to comply with the defect and therefore requested that they may be permitted to withdraw the application. Though Section 28H (4) of the Act provides that an applicant may withdraw his application within 30 days from the date of receipt of the application and this request is made beyond the period of 30 days from the date of receipt of the application, namely, 04.06.2006, the case is listed before the Authority for appropriate orders.
(3.) REGULATION 17 of the Authority for Advance Ruling (Customs, Central Excise and Service) Procedure Regulation, 2005 provides that after the period of 30 days the Authority may grant permission to withdraw the application in appropriate cases. In as much as the applicant is unable to comply with the basic condition of the joint venture and made the request for withdrawal of the application, I consider it just and appropriate to permit the applicant to withdraw the application after the aforesaid period of 30 days. The Authority has taken the same view in case of M/s Innoviti Embedded Solutions Pvt. Ltd. - Order No. AAR/03(Cus)/2006 dated 28.09.2006;


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