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Customs - Highlights / Catch Notes

Home Highlights December 2024 Year 2024 This

The Kerala HC held that the denial of amendment of 4 shipping ...


Denial of Amendment from Advance Authorisation to Duty Drawback Scheme Solely on Time Bar Ground Unsustainable: Kerala HC.

December 30, 2024

Case Laws     Customs     AT

The Kerala HC held that the denial of amendment of 4 shipping bills from Advance Authorisation Scheme to Duty Drawback Scheme solely on the ground of time bar of 3 months from LEO date as per Circular 36/2010-Cus is untenable. Section 149 of the Customs Act, 1962 allows prescribing time limit by regulations. The Shipping Bill (Post Export Conversion) Regulations, 2022 provide 2 years for conversion. Rejecting conversion on time bar is unsustainable. The appeal by the assessee is allowed.

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