Denial of Amendment from Advance Authorisation to Duty Drawback Scheme Solely on Time Bar Ground Unsustainable: Kerala HC. https://www.taxtmi.com/highlights?id=84385 The Kerala HC held that the denial of amendment of 4 shipping bills from Advance Authorisation Scheme to Duty Drawback Scheme solely on the ground of time bar of 3 months from LEO date as per Circular 36/2010-Cus is untenable. Section 149 of the Customs Act, 1962 allows prescribing time limit by regulations. The Shipping Bill (Post Export Conversion) Regulations, 2022 provide 2 years for conversion. Rejecting conversion on time bar is unsustainable. The appeal by the assessee is allowed. en-us Mon, 30 Dec 2024 08:39:21 +0530 Mon, 30 Dec 2024 08:39:21 +0530 TaxTMI RSS Generator Denial of Amendment from Advance Authorisation to Duty Drawback Scheme Solely on Time Bar Ground Unsustainable: Kerala HC. https://www.taxtmi.com/highlights?id=84385 The Kerala HC held that the denial of amendment of 4 shipping bills from Advance Authorisation Scheme to Duty Drawback Scheme solely on the ground of time bar of 3 months from LEO date as per Circular 36/2010-Cus is untenable. Section 149 of the Customs Act, 1962 allows prescribing time limit by regulations. The Shipping Bill (Post Export Conversion) Regulations, 2022 provide 2 years for conversion. Rejecting conversion on time bar is unsustainable. The appeal by the assessee is allowed. Highlights Customs Mon, 30 Dec 2024 08:39:21 +0530 https://www.taxtmi.com/highlights?id=84385