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Customs - Highlights / Catch Notes

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Conversion of shipping bills - Denial of Export Benefits - ...


Court Orders Conversion of Shipping Bills from DFIA to Drawback Due to Delayed Response from DGFT Authorities.

October 11, 2023

Case Laws     Customs     AT

Conversion of shipping bills - Denial of Export Benefits - Appellant thus having waited for long for cancellation correctly applied for conversion to Customs authorities. However, denial of export benefit despite delay and non response by the DGFT authorities makes the rejection letter of Commissioner improper - the rejection letter quashed aside and lower authorities are directed to convert DFIA Shipping Bills to Drawback Shipping Bills as are involved in the present appeal. - AT

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