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2023 (6) TMI 655 - AUTHORITY FOR ADVANCE RULINGS CUSTOMS, MUMBAIMaintainability of Advance Ruling application - application filed before proper jurisdictional Advance Ruling Authority or not - Classification of goods proposed to be imported - Supro Nuggets 570 G IP - classifiable under Tariff Item 35040091 of the First Schedule to the Customs Tariff Act, 1975 or not - what is the appropriate classification of Supro Nuggets 570 G IP soy protein nuggets under the Tariff? - HELD THAT:- The copy of agreement entered in to in year 2020 was valid for only one year i.e. up to 31 July 2021. But more importantly, it is observed from its contents that M/s JWL Cold Storage Private Limited has basically agreed to provide services of warehousing, inventory accounting, goods' security, organizing and reporting inward and outward movement of the goods and secretarial assistance as a part of logistics support services stipulated in the para 3 of the said agreement to the applicant. On scrutiny of the subject agreement it is also observed that said agreement contains various other responsibilities/assignments for JWL regarding safekeeping /title /sanitisation /taxes /safety and health/insurance/inspection etc. On scrutiny of the application and annexure/submission thereto submitted by the applicant, it is evident and although the address provided by the applicant i.e. 15-45, National Highway 4B, Panvel- JNPT Highway, Village-Padeghar, District Raigad, Taluka Panvel, Maharashtra-410206 falls under the jurisdiction of CAAR, Mumbai but from the agreement referred, it can't be construed as the office address of the applicant. However, an address i.e. 6th Floor, Tower C, DLF Cyber Greens, Sector- 25a, DLF City Phase III, Gurgaon, Gurugram, Haryana, 122002 provided in the said application falls under the jurisdiction of the CAAR, Delhi, in terms of regulation 6 of the CAAR Regulations, 2021 - Attempt of the applicant to falsely project their logistics service provider's address as their office address and the same as falling under the jurisdiction of CAAR, Mumbai requires rejection of application on the grounds of jurisdiction alone as per provisions of Regulation 6 of Customs Advance Ruling Regulations, 2021 read with provisions of Section 28 H of the Customs Act, 1962. CCAR-1 application of the applicant M/s Solae Company India Private Limited is hereby rejected on the ground of lack of jurisdiction with an observation that the applicant has to file the application for seeking advance ruling under section 28- H of the Customs Act 1962 before proper jurisdictional Advance Ruling Authority i.e. CAAR Delhi. Application dismissed.
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