Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
The Commissioner's rejection of the appellant's requests for conversion of DFIA Shipping Bills to Drawback Shipping Bills, relying on Para 3(a) of the CBIC Circular No. 36/2010-Customs, was held to be incorrect. The Gujarat High Court had previously ruled that Para 3(a) of the said Circular was ultra vires Articles 14 and 19(1)(g) of the Constitution of India and ultra vires Section 149 of the Customs Act, 1962. Since the Commissioner's rejection was solely based on the struck-down Para 3(a), the impugned order was held to be bad in law. Furthermore, under Para 4.28(e) of the Handbook of Procedures 2009-14, the appellant could apply for conversion after the DFIA licenses were cancelled, which they promptly did. No time limit was prescribed for seeking conversion. Consequently, the appellant was entitled to conversion of the Shipping Bills into drawback shipping bills. The CESTAT allowed the appeal.
The Commissioner's rejection of the appellant's requests for conversion of DFIA Shipping Bills to Drawback Shipping Bills, relying on Para 3(a) of the CBIC Circular No. 36/2010-Customs, was held to be incorrect. The Gujarat High Court had previously ruled that Para 3(a) of the said Circular was ultra vires Articles 14 and 19(1)(g) of the Constitution of India and ultra vires Section 149 of the Customs Act, 1962. Since the Commissioner's rejection was solely based on the struck-down Para 3(a), the impugned order was held to be bad in law. Furthermore, under Para 4.28(e) of the Handbook of Procedures 2009-14, the appellant could apply for conversion after the DFIA licenses were cancelled, which they promptly did. No time limit was prescribed for seeking conversion. Consequently, the appellant was entitled to conversion of the Shipping Bills into drawback shipping bills. The CESTAT allowed the appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
