https://www.taxtmi.com/caselaws?id=773738 CESTAT Mumbai allowed appeal by remand regarding conversion of shipping bills from scheme code 00 to scheme code 03 under section 149 of Customs Act, 1962. The tribunal held that authorities cannot anticipate and preclude exercise of power arising from non-compliance with FTP notification. The consequence of amendment providing access to claim export obligation fulfillment is a separate decision independent of the amendment, to be decided on facts of each export. The impugned order was set aside enabling proper officer to decide requests according to enacted law and judicial determinations. en-us Tue, 06 May 2025 00:00:00 +0530 Thu, 26 Jun 2025 16:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773738 CESTAT Mumbai allowed appeal by remand regarding conversion of shipping bills from scheme code 00 to scheme code 03 under section 149 of Customs Act, 1962. The tribunal held that authorities cannot anticipate and preclude exercise of power arising from non-compliance with FTP notification. The consequence of amendment providing access to claim export obligation fulfillment is a separate decision independent of the amendment, to be decided on facts of each export. The impugned order was set aside enabling proper officer to decide requests according to enacted law and judicial determinations. Case-Laws Customs Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773738