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Issues: Whether free shipping bills could be converted into drawback shipping bills after export of the goods, where documentary evidence existing at the time of export supported the declaration and the export was of furnace oil.
Analysis: Section 149 of the Customs Act, 1962 permits amendment of a shipping bill even after export, provided the amendment rests on documentary evidence that was in existence when the goods were exported. The export records, including invoices, shipping bills, bills of lading and bank realization certificate, described the goods as furnace oil, and the laboratory certificate corroborated that description. The Board circular on drawback procedures did not exclude such conversion on these facts, and the earlier view that the Government does not intend export of taxes supported granting the drawback route where the exported goods were duly established.
Conclusion: The conversion of the free shipping bills into drawback shipping bills was permissible and the refusal to allow conversion was unsustainable.
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