https://www.taxtmi.com/caselaws?id=391758 The Tribunal allowed the appeal, holding that the Appellant was legally entitled to convert 184 shipping bills to DFIA bills under Section 149 of the Customs Act 1962. The rejection based on the circular's time limit was deemed unjustified, emphasizing that circular time limits cannot override statutory provisions. The Commissioner was directed to issue the necessary certificate for revalidating the DFIA licenses. The impugned order was set aside, and consequential reliefs were granted in accordance with the law. The decision was rendered on 04.02.2020 by the members of the Appellate Tribunal CESTAT Ahmedabad. en-us Tue, 04 Feb 2020 00:00:00 +0530 Thu, 06 Feb 2020 17:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391758 The Tribunal allowed the appeal, holding that the Appellant was legally entitled to convert 184 shipping bills to DFIA bills under Section 149 of the Customs Act 1962. The rejection based on the circular's time limit was deemed unjustified, emphasizing that circular time limits cannot override statutory provisions. The Commissioner was directed to issue the necessary certificate for revalidating the DFIA licenses. The impugned order was set aside, and consequential reliefs were granted in accordance with the law. The decision was rendered on 04.02.2020 by the members of the Appellate Tribunal CESTAT Ahmedabad. Case-Laws Customs Tue, 04 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391758