Ltd. (CAAR Delhi)Customs Ruling on NOx Sensors: Niterra India’s Advance Ruling Application Rejected Due to Prior Judicial PrecedentIn a significant customs ruling, the Customs Authority for Advance Rulings (CAAR) in Delhi rejected an application for an advance ruling filed by Niterra India Pvt. The ruling, therefore, served as a clear message on the limits of the advance ruling mechanism in India. 0506038807 and PAN AACCN3410E (the applicant, in short) filed an application in Form CAAR-1 before the Customs Authority for Advance Rulings, New Delhi (CAAR, in short) for seeking advance ruling. the Authorised Representative reiterated the averments made in their advance ruling application. This reinforces the universal principle that advance rulings cannot be issued on questions already before or decided by higher judicial fora.