https://www.taxtmi.com/caselaws?id=338350 The court ruled in favor of the respondent, holding that Circular No. 36 of 2010 applied as the case involved conversion to the Advance Authorization scheme, not just an amendment. Section 149 of the Customs Act was deemed inapplicable in this context. The court emphasized the need for physical verification of exported goods under the Advance Authorization scheme, which was not feasible in this case. Consequently, the petition was dismissed, and the notice was discharged. en-us Mon, 09 Jan 2017 00:00:00 +0530 Sat, 11 Nov 2017 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338350 The court ruled in favor of the respondent, holding that Circular No. 36 of 2010 applied as the case involved conversion to the Advance Authorization scheme, not just an amendment. Section 149 of the Customs Act was deemed inapplicable in this context. The court emphasized the need for physical verification of exported goods under the Advance Authorization scheme, which was not feasible in this case. Consequently, the petition was dismissed, and the notice was discharged. Case-Laws Customs Mon, 09 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338350