https://www.taxtmi.com/caselaws?id=403769 The High Court dismissed the appeal under Section 130 of the Customs Act, 1962 filed by the revenue against the Customs, Excise & Appellate Tribunal's decision allowing the respondent's appeal. The High Court upheld the Tribunal's decision on the conversion of shipping bills from Drawback to DFIA scheme, stating that no error of law was found. The Court affirmed that Circular provisions cannot override statutory provisions, and the absence of a statutory time limit supported the respondent's entitlement to conversion. The appeal was dismissed, and the connected Civil Application was disposed of accordingly. en-us Tue, 02 Feb 2021 00:00:00 +0530 Fri, 22 Oct 2021 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403769 The High Court dismissed the appeal under Section 130 of the Customs Act, 1962 filed by the revenue against the Customs, Excise & Appellate Tribunal's decision allowing the respondent's appeal. The High Court upheld the Tribunal's decision on the conversion of shipping bills from Drawback to DFIA scheme, stating that no error of law was found. The Court affirmed that Circular provisions cannot override statutory provisions, and the absence of a statutory time limit supported the respondent's entitlement to conversion. The appeal was dismissed, and the connected Civil Application was disposed of accordingly. Case-Laws Customs Tue, 02 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403769