CAAR Mumbai permitted Sai Kripa Enterprises to withdraw its advance ruling application on walnut imports under DFIA before pronouncement, invoking Regulation 20.
CAAR Mumbai allowed Sai Kripa Enterprises to withdraw its application for an advance ruling under the Duty-Free Import Authorization (DFIA) scheme concerning walnut imports. The withdrawal was permitted under Regulation 20 prior to the pronouncement of the ruling, effectively terminating the proceeding without decision on merits.
Advance ruling applications under the Customs (Advance Ruling) Regulations, 2018, may be withdrawn at any stage before final order, subject to procedural compliance. The authority's consent to such withdrawal prevents unnecessary adjudication where the applicant no longer seeks clarification.
Practitioners should note that withdrawal before pronouncement does not prejudice future applications on similar facts, but parties must ensure formal compliance with procedural timelines to avoid deemed admissions.