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2023 (7) TMI 890
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....hri Anand Kumar, Superintendent (Authorized Representative) for the Respondent ORDER Learned Advocate for the appellant informs this court that the issued involved in this matter is conversion of shipping bill from one scheme to another which is already settled by plethora of case law. In the instant case, the conversion has been sought from DFIA to Drawback Scheme. In support of his submiss....
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....ips Ltd. vs CCE Meerut 1999 (114) ELT 564 (Tri.) • Autotech Industries (India) Pvt. Ltd. vs CCE Chennai-IV 2022 (380) ELT 364 (Tri.-Chennai) • Contemporary Leather Private Limited vs Commr. Of Customs 2021 (12) TMI 293 - CESTAT CHENNAI. 2. Confronted with above case law, learned Authorized Representative relies upon the order in appeal and specially the CBEC Circular N....
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....High Court) in the matter of M/s Mahalaxmi Rubtech Ltd. vs Union of India to the extent of prescription of three months period for allowing conversion. 4. Considered. 5. We find ourselves in agreement that in the absence of any period having been prescribed in the statute especially for Section 149, the reading of general period of limitation under Article 137 of the Limitation Act, 1963 of ....