https://www.taxtmi.com/caselaws?id=449947 CESTAT Bangalore allowed appeal by remand in a case involving conversion of shipping bill from Drawback scheme to Advance Authorisation scheme under Board Circular No. 36/2010. The adjudicating authority had rejected conversion request citing appellant's lack of diligence in maintaining records. CESTAT found no allegations of fraud, misdeclaration, or non-fulfillment of export promotion scheme conditions. The tribunal noted that when omissions were brought to appellant's notice, they verified and rectified records, indicating adequate diligence. The impugned order was set aside and matter remanded for de-novo adjudication with directions to consider produced documents and provide reasonable hearing opportunity. en-us Tue, 20 Feb 2024 00:00:00 +0530 Fri, 23 Feb 2024 07:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449947 CESTAT Bangalore allowed appeal by remand in a case involving conversion of shipping bill from Drawback scheme to Advance Authorisation scheme under Board Circular No. 36/2010. The adjudicating authority had rejected conversion request citing appellant's lack of diligence in maintaining records. CESTAT found no allegations of fraud, misdeclaration, or non-fulfillment of export promotion scheme conditions. The tribunal noted that when omissions were brought to appellant's notice, they verified and rectified records, indicating adequate diligence. The impugned order was set aside and matter remanded for de-novo adjudication with directions to consider produced documents and provide reasonable hearing opportunity. Case-Laws Customs Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449947