https://www.taxtmi.com/highlights?id=56624 Benefit of conversion from Drawback scheme to DFIA scheme - applicability of benefit at any time for the clearances which had taken place almost four years back - It is settled law that the time limit prescribed by the Board Circular is not binding as same is not statutory provision in terms of section 49 of the Customs Act 1962 - HC en-us Mon, 08 Feb 2021 14:29:42 +0530 Mon, 08 Feb 2021 14:29:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56624 Benefit of conversion from Drawback scheme to DFIA scheme - applicability of benefit at any time for the clearances which had taken place almost four years back - It is settled law that the time limit prescribed by the Board Circular is not binding as same is not statutory provision in terms of section 49 of the Customs Act 1962 - HC Highlights Customs Mon, 08 Feb 2021 14:29:42 +0530 https://www.taxtmi.com/highlights?id=56624