https://www.taxtmi.com/caselaws?id=442269 The Tribunal allowed the appellant's appeal for the conversion of shipping bills from the Drawback Scheme to the DEPB Scheme, overturning the decision based on an outdated circular. The Tribunal emphasized the applicability of Circular No. 36/2010 allowing such conversions and highlighted the absence of a time limit under Section 149 of the Customs Act, 1962 for such conversions. en-us Fri, 25 Aug 2023 00:00:00 +0530 Mon, 28 Aug 2023 08:18:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442269 The Tribunal allowed the appellant's appeal for the conversion of shipping bills from the Drawback Scheme to the DEPB Scheme, overturning the decision based on an outdated circular. The Tribunal emphasized the applicability of Circular No. 36/2010 allowing such conversions and highlighted the absence of a time limit under Section 149 of the Customs Act, 1962 for such conversions. Case-Laws Customs Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442269