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Customs - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Conversion of shipping bills from Duty Drawback Scheme to DFIA ...

Customs

March 2, 2023

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 the Customs Act, 1962 lays down that any import/export document may be considered for conversion subject to satisfaction of the proper officer without having any limitation. - No time period is prescribed in Section 149 for conversion of bills and any policy providing for time period is ultra vires - HC

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