To address backlogs and expedite resolution of cases, tax experts and industry executives have asked the government for the capacity expansion of the Customs Authority for Advance Ruling (CAAR), which currently has only two benches in the country, in Delhi and Mumbai. Sources say that several representations from the industry have been made regarding the same to the finance ministry in the pre-Budget meetings, but the government is unlikely to announce any expansion in the upcoming Budget for 2024-25, set to be presented on Tuesday. The Customs Authority for Advance Ruling (CAAR) is a legal body under section 28H of the Customs Act, 1962, that issues clarification and imparts certainty to the taxpayers by addressing doubts and concerns regarding the classification of goods, determination of customs valuation, and other related issues.