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Home Highlights April 2022 Year 2022 This

Conversion of shipping bills from free to Advance License ...


Conversion of Shipping Bills to Advance License Permitted Under Para 3, Circular 36/2010; Denial Contradicts Section 149 Intent.

April 5, 2022

Case Laws     Customs     AT

Conversion of shipping bills from free to Advance License shipping bills - the request for conversion was to the schemes involving same level of examination and hence, the conversion of shipping bills are to be permitted as per Para 3 of Circular No. 36/2010. - the denial of benefit is clearly unacceptable and not in terms of the spirits of Section 149 - AT

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