Denial of DFRC to DEEC Conversion: CESTAT Ahmedabad Directs to Allow Conversion

Vinny Royal Plasticoates Pvt Ltd Vs Commissioner Of Customs (CESTAT Ahmedabad)

The case of Vinny Royal Plasticoates Pvt Ltd Vs Commissioner Of Customs revolved around the denial of conversion from Duty Free Replenishment Certificate (DFRC) to Duty Exemption Entitlement Certificate (DEEC) scheme. The applicant had requested for a conversion of 11 shipping bills filed under the DFRC scheme to the DEEC scheme. The CESTAT Ahmedabad, considering the past rulings and the essence of Section 149 of the Customs Act, has ordered to al

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