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Customs - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Rejection of the request for conversion of free shipping bills ...


Conversion of Free Shipping Bills to Drawback Allowed, But Limited to Bills Within 3 Years of Application Date.

December 8, 2021

Case Laws     Customs     AT

Rejection of the request for conversion of free shipping bills to drawback shipping bills - The request for conversion of free shipping bills to drawback shipping bills has to be allowed. However, since the application for conversion is filed on 23.11.2017 in regard to the shipping bills for the period 2013-14 to 2016-17, the period of limitation will apply. Hence, the shipping bills beyond the period of three years will not be eligible for conversion. - AT

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