Incomplete BIS testing cannot justify reclassification or confiscatory action; declared customs classification restored and enhanced redemption fine s...
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Post-export conversion of shipping bills from the Advance Authorisation Scheme to the duty drawback scheme cannot be refused solely because a request exceeds the three-month period prescribed by Circular No. 36/2010-Cus. That circular-based limitation is inconsistent with the statutory framework governing amendment of customs documents, and consequential export benefits remain available after export. Notification No. 11/2022-Cus. (N.T.), which introduced time limits for specified post-export conversions, does not apply retrospectively to exports made before its introduction. Shipping bills for such earlier exports remain eligible for conversion without denial based on either the circular limitation or the later notification.
Post-export conversion of shipping bills from the Advance Authorisation Scheme to the duty drawback scheme cannot be refused solely because a request exceeds the three-month period prescribed by Circular No. 36/2010-Cus. That circular-based limitation is inconsistent with the statutory framework governing amendment of customs documents, and consequential export benefits remain available after export. Notification No. 11/2022-Cus. (N.T.), which introduced time limits for specified post-export conversions, does not apply retrospectively to exports made before its introduction. Shipping bills for such earlier exports remain eligible for conversion without denial based on either the circular limitation or the later notification.
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