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Customs - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

100% EOU - Conversion of free shipping bills filed under EOU ...


Conversion of Free Shipping Bills to Drawback Bills Approved u/s 149 of Customs Act, 1962.

February 3, 2022

Case Laws     Customs     AT

100% EOU - Conversion of free shipping bills filed under EOU scheme into drawback shipping bills - In the present case, the request is only for conversion of free shipping bills in terms of section 149 of the Customs Act, 1962. It is not the case of the department that the appellant has not produced sufficient document to prove that the export of goods were done by them. So also there is no allegation that there is delay in filing the request for conversion. On such score, the request for conversion cannot be denied - AT

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