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Customs - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Conversion of shipping bills - It is settled law that the time ...


Board Circular's Time Limit on Shipping Bill Conversion Not Binding u/s 149 of Customs Act 1962.

February 6, 2020

Case Laws     Customs     AT

Conversion of shipping bills - It is settled law that the time limit prescribed by the Board Circular is not binding as same is not statutory provision in terms of section 149 of the Customs Act 1962. - The appellant is legally entitled for conversion of drawback Shipping Bills to DFIA Shipping Bills in respect of 184 Shipping Bills

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