https://www.taxtmi.com/caselaws?id=762788 Rejection of conversion of Shipping Bills from DFIA to Drawback on the basis of an alleged three-month limit from the let export order was unsustainable because the only relied-on circular provision had already been held ultra vires Articles 14 and 19(1)(g) and Section 149 of the Customs Act. The applicable procedural framework also did not prescribe any such time limit for conversion to drawback shipping bills. As the applications were filed after DFIA cancellation and pursued promptly, no delay could be attributed to the assessee, and conversion was therefore permissible. en-us Thu, 05 Dec 2024 00:00:00 +0530 Sat, 07 Dec 2024 08:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762788 Rejection of conversion of Shipping Bills from DFIA to Drawback on the basis of an alleged three-month limit from the let export order was unsustainable because the only relied-on circular provision had already been held ultra vires Articles 14 and 19(1)(g) and Section 149 of the Customs Act. The applicable procedural framework also did not prescribe any such time limit for conversion to drawback shipping bills. As the applications were filed after DFIA cancellation and pursued promptly, no delay could be attributed to the assessee, and conversion was therefore permissible. Case-Laws Customs Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762788