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2019 (11) TMI 1338 - AT - CustomsConversion of shipping bills - conversion of bills from Advance Authorization scheme to duty drawback scheme - HELD THAT:- During the relevant period there was no provision under the Customs Act, 1962 prescribing the time limit for conversion of the shipping bill - Further, in the case of GLOBAL CALCIUM PRIVATE LTD. VERSUS COMMISSIONER OF CUSTOMS [2016 (12) TMI 199 - CESTAT CHENNAI], the request of the assessee was for conversion of the free shipping bills to drawback shipping bills. The Tribunal after considering the submissions observed that the time limit specified in the above circular cannot be applied to deny the request for conversion of the free shipping bills to drawback shipping bills. In the present case, it is for conversion from Advance Authorization scheme to duty drawback scheme - the request for conversion of the shipping bill cannot be disallowed by pressing into the application of time limit prescribed by the Board in its circular dated 23.9.2010. The appeal is allowed by way of remand to the original authority for conversion of the shipping bills from Advance Authorization Scheme to duty drawback scheme with consequential benefits if any.
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