For deciding application for “brand rate” relevant date deemed to be from date of conversion: CESTAT

John Deere India Pvt Ltd Vs Commissioner of Customs (CESTAT Mumbai) In the matter abovementioned, CESTAT remanded the matter to competent authority by holding that the export would have to be deemed to have taken place only on the date of conversion, amendment of shipping bill/conversion of shipping bill under section 149 of Customs Act, 1962,  to determine the limitation period for application for brand rate. Appellant alleged that its application for determination of Brand Rate was rejected only on the ground that it was barred by limitation without reference to the relevant rate. It was ar...