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2023 (12) TMI 576 - AT - CustomsDenial of conversion of shipping bills under Advance Authorization scheme to Duty Drawback scheme for realization of export benefits - time limitation specified under Section 149 of the Customs Act or not - HELD THAT:- The Hon’ble Gujarat High Court in MESSRS MAHALAXMI RUBTECH LTD. VERSUS UNION OF INDIA [2021 (3) TMI 240 - GUJARAT HIGH COURT] has considered Section 149 ibid. in extenso and therefore, the Tribunal, as a lower authority, is bound by the said decision since the very Circular, which has been relied upon by the original authority even in the case on hand, has been clearly struck down by the Hon’ble High Court as ultra vires. Hence, the views expressed by the original authority for denying the conversion request of the appellant, not subscribed. The impugned order is set aside - the appeal is allowed.
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