Conversion of Shipping Bills - The circular of 2004, and the ...
Conversion of Shipping Bills for Drawback Doesn't Require Amendment u/s 149 of Customs Act, 1962.
October 15, 2018
Case Laws Customs AT
Conversion of Shipping Bills - The circular of 2004, and the subsequent circular of 2010, clarifies that there is no requirement of conversion of shipping bills through the amendment process envisaged under section 149 of Customs Act, 1962 for allowing drawback.
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