Incomplete BIS testing cannot justify reclassification or confiscatory action; declared customs classification restored and enhanced redemption fine s...
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The respondent's request for conversion of shipping bills from NFEI to EOU/other schemes was made after a period of three months, exceeding the time limit. However, it was held that Section 149 of the Customs Act, 1962 does not specify any time limit for such conversions. The Tribunal and High Court have allowed conversions even when the request was filed beyond three months, as the time limit prescribed by the Board Circular is not binding, being a non-statutory provision. Since the conversion had no revenue implication and the respondent did not claim any export incentive schemes, the impugned order was upheld, and the Revenue's appeal was dismissed.
The respondent's request for conversion of shipping bills from NFEI to EOU/other schemes was made after a period of three months, exceeding the time limit. However, it was held that Section 149 of the Customs Act, 1962 does not specify any time limit for such conversions. The Tribunal and High Court have allowed conversions even when the request was filed beyond three months, as the time limit prescribed by the Board Circular is not binding, being a non-statutory provision. Since the conversion had no revenue implication and the respondent did not claim any export incentive schemes, the impugned order was upheld, and the Revenue's appeal was dismissed.
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