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Customs - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Rejection of request of the IOC for conversion of DEEC Shipping ...

Case Laws     Customs

April 21, 2023

Rejection of request of the IOC for conversion of DEEC Shipping Bills to Drawback Scheme - Delay between 6 months to 1 year - Period of limitation - If the request / application seeking conversion is made within a specified period, it would enable the department to verify the claim diligently and promptly as also the availability of the documents. - The appeal filed by the Appellant was barred by time and was rightly rejected by the competent authority - AT

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