https://www.taxtmi.com/caselaws?id=446892 The Tribunal set aside the impugned order denying the conversion of shipping bills from the Advance Authorization scheme to the Duty Drawback scheme. The appellant's request was initially denied by the Commissioner of Customs based on a time limitation outlined in a Board Circular. However, the Tribunal referenced the Gujarat HC's decision, which declared the Circular as ultra vires to Section 149 of the Customs Act, and noted the SC's dismissal of a related special leave petition. Consequently, the appeal was allowed, as Section 149 did not impose a time limitation on such conversion requests. en-us Wed, 13 Dec 2023 00:00:00 +0530 Thu, 14 Dec 2023 08:29:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446892 The Tribunal set aside the impugned order denying the conversion of shipping bills from the Advance Authorization scheme to the Duty Drawback scheme. The appellant's request was initially denied by the Commissioner of Customs based on a time limitation outlined in a Board Circular. However, the Tribunal referenced the Gujarat HC's decision, which declared the Circular as ultra vires to Section 149 of the Customs Act, and noted the SC's dismissal of a related special leave petition. Consequently, the appeal was allowed, as Section 149 did not impose a time limitation on such conversion requests. Case-Laws Customs Wed, 13 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446892