https://www.taxtmi.com/caselaws?id=253540 The judgment determined that the conversion of Shipping Bills for Duty Free Goods into Shipping Bill for drawback does not fall within the jurisdiction of a Single Member Bench under Section 129C (4) of the Customs Act, 1962. It was concluded that the matter should be heard by a Division Bench for proper adjudication, emphasizing the importance of adhering to statutory provisions in determining the suitable forum for resolving customs-related disputes. en-us Thu, 11 Sep 2014 00:00:00 +0530 Fri, 05 Jun 2015 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253540 The judgment determined that the conversion of Shipping Bills for Duty Free Goods into Shipping Bill for drawback does not fall within the jurisdiction of a Single Member Bench under Section 129C (4) of the Customs Act, 1962. It was concluded that the matter should be heard by a Division Bench for proper adjudication, emphasizing the importance of adhering to statutory provisions in determining the suitable forum for resolving customs-related disputes. Case-Laws Customs Thu, 11 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253540