https://www.taxtmi.com/caselaws?id=295164 The Tribunal allowed the appeal by setting aside the rejection of the application for conversion of shipping bills from drawback to the DFIA scheme. The case emphasized the need for procedural fairness and a liberal interpretation of circulars to facilitate trade, highlighting that the time limit imposed by the circular was not in line with the Customs Act. The Tribunal remanded the application for fresh determination of eligibility, stressing the importance of reasoned decision-making by the proper officer. en-us Wed, 16 Dec 2020 00:00:00 +0530 Fri, 21 May 2021 08:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295164 The Tribunal allowed the appeal by setting aside the rejection of the application for conversion of shipping bills from drawback to the DFIA scheme. The case emphasized the need for procedural fairness and a liberal interpretation of circulars to facilitate trade, highlighting that the time limit imposed by the circular was not in line with the Customs Act. The Tribunal remanded the application for fresh determination of eligibility, stressing the importance of reasoned decision-making by the proper officer. Case-Laws Customs Wed, 16 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295164