TMI Blog2023 (6) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... ose 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. - Order No. CAAR/Mum/ARC/15/2022 In Application No. CAAR/CUS/APPL/33/2022 - - - Dated:- 17-10-2022 - (Narendra V. Kulkarni) Customs Authority for Advance Rulings, Mumbai Present for the application : Mr. T Vishwanathan (Advocate), Ms. Ashwini Shantharam (Advocate), Mr. Ganesh Borge, (Manager, BASF India Ltd.), Ms. Lakshmi Menon (Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of proviso to sub-section 2 of section 28 of the Customs Act 1962. 3.2. I will now take up each application one by one and discuss them in detail. As far as the application for rectification of mistake of the Ruling under Regulation 22 of the Customs Authority for Advance Rulings Regulations, 2021 vide letter dated 06.09.2022 is concerned, a separate corrigendum is being issued for the same. 4 . Application for Recall of the Ruling vide email dated 01.09.2022. 4.1. The applicant has submitted that their submissions with regard to the judgement of Tetragon Chemie P. Ltd., GST Circular and Order of the Jurisdictional Commissioner have not been considered in the Ruling. 4.2. In this regard, I find that the ruling has disc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spirit in the Ruling issued, and adequate findings have not been provided for differentiating the case-laws submitted by the applicant. Thus, the applicant submits that a mistake of law has taken place in the Ruling issued and thus the Ruling issued must be modified. 5.2. In this regard I find that applicant had relied on many case laws in their letter dated 27.06.2022 wherein they submitted a common synopsis for five different applications. Their main reliance was on the judgement of Hon'ble Supreme Court in the case of Tetragon Chemie (p) Ltd. Vs. Collector of C. Ex., Bangalore reported in 2001 (138) E.L.T. 414 (Tri.-LB) which was upheld by the Hon'ble Supreme Court and reported in 2001 (132) E.L.T. 525(S.C). The other judgeme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Anubhav Enterprises vs. Commissioner of Central Excise, Delhi-Il, 2018 (360) ELT. 1014 (Tri-Del.) upheld by Supreme court, 2018 (360) ELT. A300 (SC) c) Anurag Trading Company Vs. Commissioner of Customs, New Delhi, 2018 (360) ELT. 558 (Tri-Del) 5.5. The applicant has also made certain written submission vide their mail dated 26.09.2022 making the following submissions: The question raised in the applicant's application for Advance Ruling was whether the said Vitamin Premixes were classifiable under Heading 23.09 or under Heading 29.36. The said question raised in the applicant's application is the same as in number of matters decided by the Appellate Tribunal and Courts, which in fact had been relied upon by the applicant i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following words of Lord Denning in the matter of applying precedents have become locus classicus: Each case depends on its own facts and a close similarity between one case and another is not enough because even a single significant detail may alter the entire aspect, in deciding such cases, one should avoid the temptation to decide cases (as said by Cordozo) by matching the colour of one case against the colour of another. To decide therefore, on which side of the line a case falls, the broad resemblance to another case is not at all decisive. Precedent should be followed only so far as it marks the path of justice, but you must cut the dead wood and trim off the side branches else you will find yourself lost in thickets and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f The Omega-6 Fatty acid product. CAAR/Mum/ARC/20/202 05.07.2022 Classification of carotenoid products 5.9. 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 circum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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