https://www.taxtmi.com/caselaws?id=763832 CESTAT Bangalore allowed the appeal challenging rejection of conversion of 164 shipping bills from Advance Authorisation scheme to Duty Drawback scheme. The revenue had rejected the conversion solely on time bar grounds, citing 3-month limitation under Circular No. 36/2010-Cus. The tribunal held that this circular's time limitation was legally untenable as Section 149 of Customs Act, 1962 requires regulations, not circulars, to prescribe time limits. The tribunal noted that subsequent Notification No. 11/2022-Cus introduced proper regulations allowing 2-year conversion period, making the earlier rejection unsustainable. en-us Thu, 22 Aug 2024 00:00:00 +0530 Mon, 30 Dec 2024 08:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763832 CESTAT Bangalore allowed the appeal challenging rejection of conversion of 164 shipping bills from Advance Authorisation scheme to Duty Drawback scheme. The revenue had rejected the conversion solely on time bar grounds, citing 3-month limitation under Circular No. 36/2010-Cus. The tribunal held that this circular's time limitation was legally untenable as Section 149 of Customs Act, 1962 requires regulations, not circulars, to prescribe time limits. The tribunal noted that subsequent Notification No. 11/2022-Cus introduced proper regulations allowing 2-year conversion period, making the earlier rejection unsustainable. Case-Laws Customs Thu, 22 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763832