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Customs - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

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

Customs

February 8, 2021

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

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