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AUTHORITY FOR ADVANCE RULINGS
(CUSTOMS, CENTRAL EXCISE & SERVICE TAX)
NEW DELHI

PRESENT

 

Hon'ble Justice Syed Mohammed
Quadri
(Chairman)
Mr. Somnath Pal
(Member)
Dr. B.A.Agrawal
(Member)

 

Order No.AAR(Cus)/04/2004
APPLICATION NO.AAR/44/104/2004

 

Name & address of the Applicant M/s Bharti Teletech Ltd.
D-195, Okhla Industrial Area
Phase4, New Delhi.
Commissioner concerned Commissioner of Customs and
Central Excise, ICE House, EDC
Complex, Panaji, Goa.
  Sh.R.S.Sidhu, Commissioner of
Customs (Import & General),
New Delhi-37.
  Commissioner of Customs (Import)
Nhava Sheva, Distt. Raigad         
Maharashtra.

ORDER
(By Justice Mr. Syed Shah Mohammed Quadri)

This is an application under section 28 H of the Customs Act 1962 seeking advance ruling from this Authority on the questions specified in this application. The application was filed on January 22, 2004. Preliminary order under Section.28 I (2) of the Customs Act was passed on February 23, 2004. On June 8, 2004 the applicant seeks permission to withdraw the aforementioned application.

2. None appears for the Petitioner.

3. It is obvious that sub-section(4)of Section 28 H of the Customs Act provides that an applicant may withdraw his application seeking advance ruling from the Authority, within 30 days from the date of the application. The request for withdrawal is clearly beyond the period of 30 days. Having regard to the scheme of the Act and the purpose of seeking advance ruling from the Authority, we are of the view that sub-section(4)does not preclude the Authority from permitting withdrawal of such an application beyond 30 days. Indeed this is the view taken by the Authority for Advance Rulings  (Income Tax) in the matter of Prof Sumantra Ghoshal, U.K., C/o Price Waterhouse & Co., New Delhi (AAR No.539 of 2001) dated 25/2/2004. For the aforementioned reason we permit the application to be withdrawn. Accordingly the application shall stand dismissed.

 

Sd/     
(Somnath Pal)
Member 
 Sd/ 
(Justice S.S.M. Quadri) 
Chairman
Sd/
(B.A. Agrawal) 
Member

NEW DELHI      
DATED:03/08/2004

F.No.AAR/44/104/2004