Successful appeal allows conversion of shipping bill to Drawback scheme based on export documents. Conversion granted; authority to comply within 30 days.

The appellant's appeal was successful as the Tribunal allowed the conversion of a free shipping bill to a Drawback scheme based on supporting export documents. The request for conversion was granted, and the adjudicating authority was instructed to implement the order within 30 days.

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The appellant appealed against the rejection of their request to convert a free shipping bill to a Drawback scheme. The Tribunal allowed the appeal, stating that the amendment can be allowed if the documents produced at the time of export support it. The request for conversion was granted, and the adjudicating authority was directed to implement the order within 30 days.

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