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Customs - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Condonation of delay of 3 years - Conversion of shipping bill ...


Court Allows Three-Year Delay in Shipping Bill Conversion from DFIA to Drawback Scheme Under Limitation Act Provisions.

July 22, 2023

Case Laws     Customs     AT

Condonation of delay of 3 years - Conversion of shipping bill from one scheme to another - DFIA to Drawback Scheme - It is also pointed out that under general law of limitation the courts are allowed to condone the period of three years as mentioned in the Limitation Act, as per the specific circumstances on case to case basis. - AT

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