ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 02.06.2025
CESTAT Allahabad Allowed to Convert Free Shipping Bills to Drawback Bills Under Section 149
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, has allowed the appeal of M/s Pakka Ltd. (formerly Yash Pakka Ltd.), setting aside the denial of conversion of free shipping bills to drawback shipping bills. The Tribunal reaffirmed the exporterβs right to seek amendment under Section 149 of the Customs Act, 1962, even post-export, based on pre-existing documentation.
Case Summary
- Appellant: M/s Pakka Ltd., Faizabad
- Respondent: Commissioner of Customs (Preventive), Lucknow
- CESTAT Appeal No.: 70109 of 2024
- Impugned Order: OIO No. 01/Tech/2023 dated 13.12.2023
- Final Order: No. 70136/2024 dated 14.02.2024
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Allahabad
Handy Download:
Write to us at office@aadrikaalaw.com
Tel: +91-11-4999 2707 I +91-9999005379