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Customs - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Conversion /amendment of the shipping bills into drawback ...


Court Overturns Rejection of Request to Convert Shipping Bills Due to Reasonable Explanation for Initial Omission.

July 19, 2023

Case Laws     Customs     AT

Conversion /amendment of the shipping bills into drawback shipping bills - the appellants have submitted that they had inadvertently omitted to file the declaration that the shipping bills are drawback shipping bills - appellant has given plausible explanation for the omission. The rejection of request for conversion on this ground cannot sustain and requires to be set aside. - AT

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