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TMI BlogCircular No. 36/2010-Customs dated 23.09.2010 issued under the Customs Act, 1962, specifically para...Circular No. 36/2010-Customs dated 23.09.2010 issued under the Customs Act, 1962, specifically para 3(a), was struck down as ultra vires Articles 14 and 19(1)(g) of the Constitution of India and Section 149 of the Customs Act by the Gujarat High Court in Messrs Mahalaxmi Rubtech Ltd. v. Union of India. The petitioner's application for conversion of shipping bills to drawback shipping bills from 01.10.2017 to 31.03.2020 was rejected based on the time limit prescribed in the struck-down para 3(a). The High Court quashed the impugned order dated 19.04.2023 and remanded the matter, directing the respondent to pass an appropriate order to convert the petitioner's shipping bills from 01.10.2017 to 13.03.2020 to drawback shipping bills u/s 149 of the Customs Act, enabling the petitioner to become eligible for duty drawback as per Circular No. 88 of 2017. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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