https://www.taxtmi.com/caselaws?id=284391 The Member (Judicial) held that rejecting a request for conversion of fresh shipping bill to advance licence shipping bills solely based on the time limit set by Circular No.36/2010-Cus was not valid. The judgment set aside the rejection and remanded the matter for reevaluation without considering the time limit objection, following precedents that Customs Act, 1962 does not specify a time limit for such conversions. The appeal directed the Original Adjudicating Authority to reexamine the request without the time limit constraint, emphasizing the need for a case-specific approach in interpreting circulars. en-us Tue, 03 Apr 2018 00:00:00 +0530 Sat, 16 Nov 2019 10:33:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284391 The Member (Judicial) held that rejecting a request for conversion of fresh shipping bill to advance licence shipping bills solely based on the time limit set by Circular No.36/2010-Cus was not valid. The judgment set aside the rejection and remanded the matter for reevaluation without considering the time limit objection, following precedents that Customs Act, 1962 does not specify a time limit for such conversions. The appeal directed the Original Adjudicating Authority to reexamine the request without the time limit constraint, emphasizing the need for a case-specific approach in interpreting circulars. Case-Laws Customs Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284391