Case Law Details
Case Name : Indian Oil Corporation Ltd Vs Commissioner of Customs Acc (Export) (CESTAT Delhi)
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All CESTAT CESTAT Delhi
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Indian Oil Corporation Ltd Vs Commissioner of Customs Acc (Export) (CESTAT Delhi)
Conclusion: IOCL was not entitled for the conversion of DEEC shipping bills to drawback shipping bills since it was barred by limitation and was rightly rejected by the competent authority and for the reason for non-filing of the requisite documents in terms of Section 149 of the Customs Act as well as the Circular.
Held: IOCL was registered
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