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No rejection of request for conversion to drawback-cum-advance authorization’ shipping bills without giving proper opportunity of hearing
Case Law Details
- Case Name
- M/s. Accoladee Vs Commissioner of Customs (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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M/s. Accoladee Vs Commissioner of Customs (Madras High Court)
Brief: Conversion of the shipping bill from ‘drawback shipping bills to drawback-cum-advance authorization’ shipping bills. It is revealed that the advance authorization licence taken by the petitioner is not disputed.
Our Comments: In the present case, petitioner is a manufacturer and exporter of garments. In the course of their business, the petitioner had obtained Advance Authorization No.3210077033 dated 08.07.2014 from the Joint Director General of Foreign Trade (JDGFT), Coimbatore for import of “...
