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    <title>2024 (2) TMI 1275 - BOMBAY HIGH COURT</title>
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    <description>The Bombay HC disposed of a writ petition regarding cancellation of Advance Authorization Scheme for duty-free imports and recovery of demand duty. The petitioner sought conversion of shipping bill from one scheme code to another, claiming bona fide mistake in entering wrong scheme code. The HC directed the petitioner to raise all contentions before the Commissioner of Customs NS-II, who must decide after considering applicable legal principles. The Commissioner was instructed to consider granting benefit if satisfied there was inadvertent error and statutory compliances were met.</description>
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      <description>The Bombay HC disposed of a writ petition regarding cancellation of Advance Authorization Scheme for duty-free imports and recovery of demand duty. The petitioner sought conversion of shipping bill from one scheme code to another, claiming bona fide mistake in entering wrong scheme code. The HC directed the petitioner to raise all contentions before the Commissioner of Customs NS-II, who must decide after considering applicable legal principles. The Commissioner was instructed to consider granting benefit if satisfied there was inadvertent error and statutory compliances were met.</description>
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