In re Great Nuts Impex Private Limited (CAAR Delhi)In this matter, the Customs Authority for Advance Rulings (CAAR), New Delhi, considered an application filed by Great Nuts Impex Private Limited. The Authority’s Decision and RationaleThe Customs Authority for Advance Rulings (CAAR) meticulously examined the applicant’s submissions and the statutory provisions. FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHIM/s Great Nuts Impex Private Limited, Shop No. During the course of personal hearing, the Authorised Representative reiterated the averments made in their advance ruling application. (2) The advance ruling referred to in sub-section (1) shall be binding as aforesaid unless there is a change in law or facts on the basis of which the advance ruling has been pronounced.