Customs
HC justified rejection of application of exporter for conversion of shipping bill from duty drawback to advance authorization.
Where exporter was in business for quite some time and not novice, their plea that by inadvertent mistake they obtained duty drawback benefits by filing Duty Drawback shipping bills instead of Advance Authorisation Scheme, rejected; Customs department’s rejection of exporter’s request for conversion of shipping bills to Advance Authorisation Scheme upheld especially as it was not made within prescribed 3 months.
IN THE HIGH COURT OF KERALA AT ERNAKULAM [SHINE FLEXIBLE PRINTS AND PACKS PVT. LTD. Versus COMMISSIONER OF CUSTOMS]
