https://www.taxtmi.com/caselaws?id=757517 The Tribunal set aside the order rejecting the appellant's request to convert shipping bills from the drawback scheme to the advance license scheme, ruling that there is no statutory time limit under Section 149 of the Customs Act, 1962 for such conversions. Circulars prescribing time limits lack statutory authority. The matter was remanded for reconsideration on its merits, and the appeal was disposed of favorably for the appellant. en-us Fri, 23 Aug 2024 00:00:00 +0530 Wed, 28 Aug 2024 09:06:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757517 The Tribunal set aside the order rejecting the appellant's request to convert shipping bills from the drawback scheme to the advance license scheme, ruling that there is no statutory time limit under Section 149 of the Customs Act, 1962 for such conversions. Circulars prescribing time limits lack statutory authority. The matter was remanded for reconsideration on its merits, and the appeal was disposed of favorably for the appellant. Case-Laws Customs Fri, 23 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757517