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Customs - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Duty Drawback - conversion of shipping bill - the tribunal has ...


Appellant's Shipping Bill Conversion Request Relies on Pre-existing Documents, Confirms Product Identity Without New Evidence.

February 13, 2021

Case Laws     Customs     HC

Duty Drawback - conversion of shipping bill - the tribunal has rightly recorded the finding that the claim of the appellant for conversion of shipping bill is based on pre existing documents which were available at the time of re-export and no new material evidence has been claimed and identity of the product can be established on the basis of documentary evidence as physical examination could not be done at the time of shipment. - HC

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