Benefit of conversion from Drawback scheme to DFIA scheme - ...

High Court Allows Retroactive Conversion of Drawback to DFIA Scheme; Board Circular Time Limit Not Statutory Under Customs Act 1962.

February 8, 2021

Case Laws Customs HC

Benefit of conversion from Drawback scheme to DFIA scheme - applicability of benefit at any time for the clearances which had taken place almost four years back - 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 section 49 of the Customs Act 1962 - HC

View Source

← Previous Next →

Benefit of conversion from Drawback scheme to DFIA scheme - ...

High Court Allows Retroactive Conversion of Drawback to DFIA Scheme; Board Circular Time Limit Not Statutory Under Customs Act 1962.

February 8, 2021

Case Laws Customs HC

You may also like:

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...

Conversion of shipping bills from Duty Drawback Scheme to DFIA Scheme allowed subject to reversal of benefit taken under Duty Drawback Scheme is paid by the appellant...

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

Conversion of shipping bills from duty drawback scheme to advanced authorisation scheme - mistake in the shipping bills occurred - time limitation - The provision of...

Appellate Tribunal examined the issue of conversion of shipping bills from drawback scheme to advance license scheme. It held that there is no time limitation prescribed...

The Kerala HC held that the denial of amendment of 4 shipping bills from Advance Authorisation Scheme to Duty Drawback Scheme solely on the ground of time bar of 3...

Conversion of shipping bills - conversion from Draw Back Scheme to Advance License Scheme - The Tribunal examined the provisions of Circular No. 36/2010 and concluded...

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...

The Commissioner's rejection of the appellant's requests for conversion of DFIA Shipping Bills to Drawback Shipping Bills, relying on Para 3(a) of the CBIC Circular No....

Rejection of request of conversion of DFIA Shipping Bill to DBK - rejection on the ground of limitation as prescribed under Board Circular No. 36/2010-Cus dated...

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

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...

The respondent's request for conversion of shipping bills from NFEI to EOU/other schemes was made after a period of three months, exceeding the time limit. However, it...

Request for conversion of free Shipping Bills into Drawback Shipping Bills - Long lapsed period between exports (1998) and the request for conversion (2007) - The...

CESTAT allowed conversion of shipping bills from DEEC scheme to drawback scheme, overturning the denial based on tariff classification dispute between CTH 6204 and 6104....

Quick Updates: