https://www.taxtmi.com/caselaws?id=221279 The tribunal ruled in favor of the appellants, allowing the conversion of the shipping bill from the Advance Licence Scheme to the DEPB Scheme. It held that Circular No. 36/2010-Cus. should be applied retrospectively, emphasizing that there is no time limitation for amendments under Section 149 of the Customs Act, 1962, as long as the required documentary evidence existed at the time of export. The case was remanded to the adjudicating authority for verification of documents and compliance with the Customs Act. en-us Thu, 13 Sep 2012 00:00:00 +0530 Fri, 10 May 2013 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221279 The tribunal ruled in favor of the appellants, allowing the conversion of the shipping bill from the Advance Licence Scheme to the DEPB Scheme. It held that Circular No. 36/2010-Cus. should be applied retrospectively, emphasizing that there is no time limitation for amendments under Section 149 of the Customs Act, 1962, as long as the required documentary evidence existed at the time of export. The case was remanded to the adjudicating authority for verification of documents and compliance with the Customs Act. Case-Laws Customs Thu, 13 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221279