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Customs - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Seeking Advance Ruling on the basis of incomplete details - ...

Customs

June 21, 2023

Seeking Advance Ruling on the basis of incomplete details - Valuation of imported goods for trading activity - Hence accumulation of IGST credit (ITC) is not a correct legal ground for seeking an advance ruling. - the applicant has not submitted requisite information sought by the advance ruling authority. This is a clear case of data insufficiency. - AAR

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