Home Highlights March 2019 Year 2019 This

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1. Conversion of shipping bill from duty drawback scheme to advance licence scheme denied -conversion allowed on submission of proof of refund of duty drawback - AT

2. Conversion of shipping bills from Duty Drawback Scheme to DFIA Scheme - Period of limitation - they were held to be eligible to claim the benefit of DFIA. Section 149 of...

3. Conversion of shipping bill - Advance Licence Scheme to duty drawback scheme - Board has iclarified the legal position that such a conversion is permissible - assessee...

4. Duty Drawback – Benefit of 100% EOU - conversion of free shipping bills into duty draw back shipping bills - The appellant was not claiming any benefits as 100% EOU -...

5. Conversion of free shipping bills to drawback shipping bills after export - If the duty drawback is not allowed to the appellant, the appellant is perforce required to...

6. 100% EOU - conversion from EOU scheme to DBK Scheme - exporter is very much entitled for conversion of zero duty EPCG shipping bills to zero duty EPC scheme cum drawback...

7. Conversion of shipping bill from duty drawback scheme to Advance Authorization Scheme - export of white refined sugar / raw sugar - conversion of shipping bill from one...

8. Conversion of Shipping Bills from Drawback and EPCG Scheme to EPCG Drawback and DEEC Scheme - examination by the Central Excise Officer cannot substitute for examination...

9. Drawback claim - conversion of shipping bill from DEPB scheme to Duty Drawback Scheme - powers are vested with the Commissioner of Customs and not with the Assistant...

10. Denial of conversion of free shipping bill to drawback shipping bill - There was an alert circular issued against the appellant therefore, it was the compelling reason...

11. Denial of request for conversion of free shipping bills to drawback shipping bills - No document has been examined and drawback claim has been rejected without any...

12. Rejection of request of the appellant for conversion of free shipping bills to drawback shipping bills - Section 149 of the Customs Act, 1962 - The Tribunal affirmed...

13. MEIS scheme - conversion of the EPCG shipping bill into the EPCG­ cum­ Drawback shipping bill - Since in the present case, the amendment of shipping bills by converting...

14. Conversion of shipping bills - it is for conversion from Advance Authorization scheme to duty drawback scheme - the request for conversion of the shipping bill cannot be...

15. Conversion of shipping bills - It is settled law that the time limit prescribed by the Board Circular is not binding as same is not statutory provision in terms of...