https://www.taxtmi.com/caselaws?id=325705 The Tribunal set aside the Commissioner's order and remanded the matter, allowing the conversion of free shipping bills to Drawback (DBK) shipping bills under Sec 149 of the Customs Act 1962. The decision underscored the primacy of statutory rights over circulars, ensuring the appellant's ability to seek amendments independently of CBEC Circular No. 04/2004-Cus. The appeal was successful, granting the appellant a personal hearing in the remand process. en-us Wed, 17 Feb 2016 00:00:00 +0530 Fri, 25 Mar 2016 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325705 The Tribunal set aside the Commissioner's order and remanded the matter, allowing the conversion of free shipping bills to Drawback (DBK) shipping bills under Sec 149 of the Customs Act 1962. The decision underscored the primacy of statutory rights over circulars, ensuring the appellant's ability to seek amendments independently of CBEC Circular No. 04/2004-Cus. The appeal was successful, granting the appellant a personal hearing in the remand process. Case-Laws Customs Wed, 17 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325705