Conversion of free shipping bills into drawback shipping bills permitted for maize exports where drawback entitlement existed.

Free shipping bills for export of maize were held convertible into drawback shipping bills where duty drawback at the all industry rate was available. The Tribunal relied on its earlier decision in the same party's case, and the Revenue accepted that the claim was allowable in light of that precedent. The impugned order was set aside, and conversion of the shipping bills was permitted.

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Issues: Whether free shipping bills could be converted into drawback shipping bills for exports of maize where duty drawback entitlement was available.

Analysis: The appellants sought conversion of 329 free shipping bills into drawback shipping bills on the ground that the goods carried duty drawback at the all industry rate. The request was supported by an earlier Tribunal decision in the appellants' own case, and the Revenue fairly accepted that the claim could be allowed in light of that precedent. Following the earlier decision, the impugned order was set aside.

Conclusion: The conversion of the free shipping bills into drawback shipping bills was permitted and the appeal succeeded.

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