https://www.taxtmi.com/caselaws?id=450116 CESTAT NEW DELHI allowed appeal regarding conversion of shipping bills from Drawback scheme to Drawback and ROSCTL scheme beyond three-month circular deadline. Tribunal held that procedural time limits in circulars cannot override statutory provisions under Section 149 of Customs Act, which permits amendments based on documentary evidence existing at time of clearance. Since export goods were undisputed and examination levels for both schemes were identical, appellant's entitlement to scheme benefits could not be denied due to procedural lapse. Circular's liberalizing intent should facilitate scheme conversions rather than impose rigid restrictions not contemplated in parent statute. en-us Mon, 26 Feb 2024 00:00:00 +0530 Fri, 27 Mar 2026 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450116 CESTAT NEW DELHI allowed appeal regarding conversion of shipping bills from Drawback scheme to Drawback and ROSCTL scheme beyond three-month circular deadline. Tribunal held that procedural time limits in circulars cannot override statutory provisions under Section 149 of Customs Act, which permits amendments based on documentary evidence existing at time of clearance. Since export goods were undisputed and examination levels for both schemes were identical, appellant's entitlement to scheme benefits could not be denied due to procedural lapse. Circular's liberalizing intent should facilitate scheme conversions rather than impose rigid restrictions not contemplated in parent statute. Case-Laws Customs Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450116