https://www.taxtmi.com/highlights?id=68548 Conversion of shipping bills from Duty Drawback Scheme to DFIA Scheme - Period of limitation - they were held to be eligible to claim the benefit of DFIA. Section 149 of the Customs Act, 1962 lays down that any import/export document may be considered for conversion subject to satisfaction of the proper officer without having any limitation. - No time period is prescribed in Section 149 for conversion of bills and any policy providing for time period is ultra vires - HC en-us Thu, 02 Mar 2023 14:49:16 +0530 Thu, 02 Mar 2023 14:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68548 Conversion of shipping bills from Duty Drawback Scheme to DFIA Scheme - Period of limitation - they were held to be eligible to claim the benefit of DFIA. Section 149 of the Customs Act, 1962 lays down that any import/export document may be considered for conversion subject to satisfaction of the proper officer without having any limitation. - No time period is prescribed in Section 149 for conversion of bills and any policy providing for time period is ultra vires - HC Highlights Customs Thu, 02 Mar 2023 14:49:16 +0530 https://www.taxtmi.com/highlights?id=68548