CHEMMANUR GOLD REFINERY (P) LIMITED Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE applicant filed this application under Section 28H of the Customs Act, 1962 (for short "the Act") praying this Authority to pronounce advance rulings on the following questions:

(2.) ON examination of the application, it was found that the same does not satisfy requirements of the Act. Therefore, a show cause notice was issued calling upon the applicant to explain as to why the application should not be rejected on the following grounds:

(3.) SECTION 28H (4) gives liberty to an applicant to withdraw his application within 30 days from the date of the application and the request for withdrawal of the applicant is admittedly made beyond the said period of 30 days. In view of the fact that the Authority has permitted withdrawal of the application on the facts and circumstances of the case if it is convinced that it would be appropriate so to do, in this case the Authority considers it just to permit the applicant to withdraw the application. 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,