https://www.taxtmi.com/caselaws?id=355233 The appellant's request to convert shipments from a drawback scheme to a DEEC scheme after more than five years was denied due to failure to provide proper documents at the time of export. The court emphasized the importance of timely and valid documentation submission for claiming benefits under different schemes, highlighting the need for diligence and adherence to statutory provisions. The judgment underscored the significance of presenting valid reasons and supporting evidence without unreasonable delay when seeking document amendments under the Customs Act, ultimately dismissing the appeal due to inadequate documentation and delayed claim. en-us Fri, 19 May 2017 00:00:00 +0530 Mon, 12 Feb 2018 07:19:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355233 The appellant's request to convert shipments from a drawback scheme to a DEEC scheme after more than five years was denied due to failure to provide proper documents at the time of export. The court emphasized the importance of timely and valid documentation submission for claiming benefits under different schemes, highlighting the need for diligence and adherence to statutory provisions. The judgment underscored the significance of presenting valid reasons and supporting evidence without unreasonable delay when seeking document amendments under the Customs Act, ultimately dismissing the appeal due to inadequate documentation and delayed claim. Case-Laws Customs Fri, 19 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355233