https://www.taxtmi.com/caselaws?id=759469 Gujarat HC quashed customs authority's rejection of petitioner's application for converting shipping bills to drawback shipping bills. The court held that para 3(a) of Circular No. 36/2010-Customs was already struck down as ultra vires Articles 14 and 19(1)(g) of Constitution and Section 149 of Customs Act, 1962. Since the circular provision was invalid, time limitation prescribed therein was inapplicable to petitioner's application filed on 01.07.2022. Matter remanded to respondent for reconsidering conversion application under Section 149 without limitation grounds, enabling petitioner's eligibility for duty drawback. en-us Thu, 19 Sep 2024 00:00:00 +0530 Thu, 03 Oct 2024 07:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759469 Gujarat HC quashed customs authority's rejection of petitioner's application for converting shipping bills to drawback shipping bills. The court held that para 3(a) of Circular No. 36/2010-Customs was already struck down as ultra vires Articles 14 and 19(1)(g) of Constitution and Section 149 of Customs Act, 1962. Since the circular provision was invalid, time limitation prescribed therein was inapplicable to petitioner's application filed on 01.07.2022. Matter remanded to respondent for reconsidering conversion application under Section 149 without limitation grounds, enabling petitioner's eligibility for duty drawback. Case-Laws Customs Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759469