Drawback shipping bill conversion turns on supporting evidence, and absence of shipment samples alone is not ative.

Conversion of free shipping bills into drawback shipping bills was required to be tested under Rule 12(i)(a) of the Customs and Central Excise Duty Drawback Rules, 1995 on the basis of the exporter's explanation and supporting material. Rejection solely because no sample was drawn at the time of shipment was not justified where the record also contained a laboratory certificate that had not been properly considered. Absence of samples, by itself, did not necessarily defeat conversion if other reliable evidence supported the export description, and the matter had to be reconsidered afresh on the relevant documents and case law.

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Issues: Whether the request for conversion of free shipping bills into drawback shipping bills was liable to be rejected for want of samples drawn at the time of shipment, and whether the certificate issued by the laboratory ought to have been considered.

Analysis: The claim for drawback conversion was required to be examined under Rule 12(i)(a) of the Customs and Central Excise Duty Drawback Rules, 1995, with reference to the exporter's explanation and supporting documents. The impugned order had rejected the request primarily because no sample was drawn at shipment, but the record also contained the laboratory certificate, which was not duly considered. The Tribunal followed its earlier view that the absence of samples, by itself, does not necessarily defeat conversion where other reliable material supports the export description and the claim is to be tested in light of the applicable circular and the evidentiary record.

Conclusion: The rejection was not sustained, and the matter was required to be reconsidered afresh after examining the relevant documents and case law.

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