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Customs - Highlights / Catch Notes

Home Highlights March 2013 Year 2013 This

Conversion of shipping bill - Advance Licence Scheme to duty ...

Customs

March 4, 2013

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

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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 allowed subject to reversal of benefit taken under Duty Drawback Scheme is paid by the appellant...

  3. 100% EOU - benefit of the DTA Scheme - debonding - conversion of free shipping bills into Advance Licence/DEPB/DFRC shipping bills - tribunal allowed the conversion -...

  4. 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...

  5. 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...

  6. EXIM - Shipping bill - Conversion from ‘Advance Licence to DEPB Scheme’ - Request made after more than one year of export - conversion allowed - AT

  7. 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 -...

  8. Failure to mention Advance License Number in Bills of entry – Denial of advance license scheme – appellants are eligible for conversion of all nine shipping bills from...

  9. Denial of conversion of 3 Shipping Bills from DEPB scheme to Drawback - exporter cannot be penalized for the inaction of the department at the time of allowing the...

  10. 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...

 

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