https://www.taxtmi.com/caselaws?id=388487 The High Court held that conversion requests under Section 149 of the Customs Act should be made within a reasonable period. In this case, a request made after five years was deemed unreasonable, leading to the rejection of converting a free shipping bill to an advance license shipping bill. The court emphasized the challenges faced by the Department in maintaining records for an extended period, ultimately ruling in favor of the Commissioner of Customs and setting aside the impugned order. en-us Wed, 06 Nov 2019 00:00:00 +0530 Wed, 04 Nov 2020 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388487 The High Court held that conversion requests under Section 149 of the Customs Act should be made within a reasonable period. In this case, a request made after five years was deemed unreasonable, leading to the rejection of converting a free shipping bill to an advance license shipping bill. The court emphasized the challenges faced by the Department in maintaining records for an extended period, ultimately ruling in favor of the Commissioner of Customs and setting aside the impugned order. Case-Laws Customs Wed, 06 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388487