https://www.taxtmi.com/caselaws?id=762516 A request for conversion of shipping bills from the Advance Authorisation Scheme to the Duty Drawback Scheme could not be rejected mechanically on the basis of a circular-based time limit where the governing circular had been held ultra vires and contemporaneous documentary evidence was relevant. The rejection was therefore unsustainable, and the matter was remanded for fresh consideration on merits by the Original Authority, disregarding the circular-based delay bar. en-us Fri, 29 Nov 2024 00:00:00 +0530 Tue, 03 Dec 2024 08:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762516 A request for conversion of shipping bills from the Advance Authorisation Scheme to the Duty Drawback Scheme could not be rejected mechanically on the basis of a circular-based time limit where the governing circular had been held ultra vires and contemporaneous documentary evidence was relevant. The rejection was therefore unsustainable, and the matter was remanded for fresh consideration on merits by the Original Authority, disregarding the circular-based delay bar. Case-Laws Customs Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762516