https://www.taxtmi.com/caselaws?id=331044 The appeal in this Customs case centered on the refusal to grant permission for manual shipping bill filing and the classification of Customs duty paid upon importation of goods under the advance license scheme. The appellant contended that the duty paid subsequently is equivalent to duty paid upon importation. The Court agreed, allowing the appellant to file a manual shipping bill under Sections 50 and 74 of the Customs Act. The impugned order was set aside, and the Customs authority was directed to verify the exported goods and examine the claim under Section 74 without imposing any fee on the appellant. en-us Thu, 23 Jun 2016 00:00:00 +0530 Wed, 04 Jan 2017 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331044 The appeal in this Customs case centered on the refusal to grant permission for manual shipping bill filing and the classification of Customs duty paid upon importation of goods under the advance license scheme. The appellant contended that the duty paid subsequently is equivalent to duty paid upon importation. The Court agreed, allowing the appellant to file a manual shipping bill under Sections 50 and 74 of the Customs Act. The impugned order was set aside, and the Customs authority was directed to verify the exported goods and examine the claim under Section 74 without imposing any fee on the appellant. Case-Laws Customs Thu, 23 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331044