Drawback & ROSCTL Benefit Cannot be Denied for Procedural Lapse in circular

Lovy International Vs Commissioner of Customs (Export) (CESTAT Delhi) The case of Lovy International versus Commissioner of Customs (Export) (CESTAT Delhi) revolves around the denial of benefits under the Drawback and ROSCTL Scheme due to a procedural lapse. Lovy International challenged the rejection of their application for conversion of Shipping Bills from Drawback to Drawback and ROSCTL, citing a clerical error by their Customs Broker. The appellant, Lovy International, had cleared consignments of various items, including Ladies Readymade Garments, cotton bags, and Jute Bags, under differe...