Benefit of conversion from Drawback scheme to DFIA scheme - ...
Case Laws Customs
February 8, 2021
Benefit of conversion from Drawback scheme to DFIA scheme - applicability of benefit at any time for the clearances which had taken place almost four years back - 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 49 of the Customs Act 1962 - HC
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