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Customs - Highlights / Catch Notes

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Conversion of shipping bill - Request by the supporting ...


Supporting Manufacturer's DFRC Shipping Bills Converted to DEEC Scheme, Case Remanded for Amendment Implementation.

July 15, 2023

Case Laws     Customs     AT

Conversion of shipping bill - Request by the supporting manufacturer - DFRC shipping bills into DEEC Scheme - It is trite law that the exemption notifications relating to exports are required to be construed liberally. - The request of the appellant to allow amendment sought by them after examination of availability of relevant license etc. at the time of export is agreed upon - matter remanded back to original authority to implement the same by allowing amendment as per law - AT

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