Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan app...
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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
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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