A TEX INDIA PVT LTD Vs. STATE

JUDGEMENT

(1.) 1. The applicant, M/s. A. Tex (India) Private Limited, filed this application under Section 28H of the Customs Act, 1962 (hereinafter referred to as "the Act") seeking an advance ruling in respect of the following questions :

(2.) It may be relevant to note here the factual background in which advance ruling is sought. The applicant and M/s. A. Tex Design (India) Private Limited are Indian subsidiaries of M/s. A. Tex A/S Denmark (a foreign company, hereinafter referred to as the Holding Company'). On the date of filing this application, M/s. A. Tex Design India Private Limited was importing the goods under consideration into India from the Holding Company. It appears that the applicant and the Holding Company have entered to an arrangement under which the applicant will import the goods of the Holding Company into India and thereafter it sought advance ruling in regard to the aforementioned questions.

(3.) TO appreciate the points raised in the notice, it is necessary to look into the relevant provisions of the Act. Proviso (a), Sub-section (2) of Section 28-I enjoins that the Authority shall not allow the application where the question raised in the application is already pending in the applicant's case before any officer of Customs, the Appellate Tribunal or any Court. On the grounds that another subsidiary (M/s. A. Tex Design India Pvt. Ltd.) of the same foreign holding company is already importing the goods and the case is pending before Customs Officer, it was sought to be contended that the proviso would be attracted. However, this plea was not pursued by the Revenue and in our view rightly so.