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Customs - Highlights / Catch Notes

Home Highlights April 2025 Year 2025 This

HC adjudicated a dispute regarding conversion of shipping bills ...


Shipping Bills Conversion: Restrictive Circular Invalidated, Mandating Comprehensive Review of Advance Authorisation Scheme

April 21, 2025

Case Laws     Customs     HC

HC adjudicated a dispute regarding conversion of shipping bills under Advance Authorisation Scheme to Draw Back Scheme. The court invalidated the rejection based on a prior Gujarat HC ruling that deemed the restrictive circular ultra vires constitutional provisions and Customs Act. The court directed reconsideration of 104 shipping bills by the original authority, mandating a merit-based order within 12 weeks and providing IOCL a personal hearing. While technically dismissing the appeal, the ruling effectively mandated a comprehensive review of the original administrative decision, ensuring procedural fairness and statutory compliance.

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