https://www.taxtmi.com/caselaws?id=376233 The Tribunal allowed the appeal, permitting the conversion of shipping bills from Duty Drawback Scheme to DFIA Scheme for the appellant. This decision was based on the declaration of Notification No. 31/2013 as ultra vires by the Punjab and Haryana High Court, allowing the appellant to convert under specific conditions and subject to the reversal of benefits received under the Duty Drawback Scheme. The Tribunal also considered the applicability of CBEC Circular No. 36/2010 and interpreted the relevant notifications and Customs Act provisions in favor of the appellant, ultimately ruling in their favor. en-us Thu, 07 Feb 2019 00:00:00 +0530 Tue, 05 Mar 2019 07:41:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376233 The Tribunal allowed the appeal, permitting the conversion of shipping bills from Duty Drawback Scheme to DFIA Scheme for the appellant. This decision was based on the declaration of Notification No. 31/2013 as ultra vires by the Punjab and Haryana High Court, allowing the appellant to convert under specific conditions and subject to the reversal of benefits received under the Duty Drawback Scheme. The Tribunal also considered the applicability of CBEC Circular No. 36/2010 and interpreted the relevant notifications and Customs Act provisions in favor of the appellant, ultimately ruling in their favor. Case-Laws Customs Thu, 07 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376233