https://www.taxtmi.com/caselaws?id=408368 The Court set aside the impugned order denying the conversion of shipping bills from 'drawback' to 'drawback-cum-advance authorization' scheme, emphasizing the need for proper consideration and procedural fairness. The matter was remanded back to the first respondent for fresh consideration, directing them to pass appropriate orders within six weeks, ensuring a reasonable opportunity for the petitioner to present their case. The judgment underscored the importance of adherence to the law and providing affected parties with a fair chance to be heard in such conversion matters. en-us Fri, 23 Apr 2021 00:00:00 +0530 Thu, 21 Oct 2021 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408368 The Court set aside the impugned order denying the conversion of shipping bills from 'drawback' to 'drawback-cum-advance authorization' scheme, emphasizing the need for proper consideration and procedural fairness. The matter was remanded back to the first respondent for fresh consideration, directing them to pass appropriate orders within six weeks, ensuring a reasonable opportunity for the petitioner to present their case. The judgment underscored the importance of adherence to the law and providing affected parties with a fair chance to be heard in such conversion matters. Case-Laws Customs Fri, 23 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408368