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2023 (6) TMI 1010 - AAR - CustomsApplication for recalling of Ruling - Classification of goods - Vitamin Premixes - classifiable under Heading 23.09 or under Heading 29.36 - rectification of mistake - Section 28I (2) of the Customs Act, 1962 - HELD THAT:- The interesting fact is the applicant has approached the Authority only in respect of the current application and has sought to recall, modify, rectify or make the ruling void ab-initio. They claimed the applicability of the case laws in respect of other cases also and the same case laws were relied in most of them. However, they have not sought to make the rulings in those cases void ab-initio as most of them are favorable to them. This clearly reveals that the applicant has not approached this forum with clean hands and have tried to twist facts and laws to circumvent the ruling. There are no merit in this application made by the applicant for modification of the Ruling under Regulation 21 of the CAAR, 2021 vide letter dated 06.09.2022 and the same is rejected.
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