TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether free shipping bills could be converted into drawback shipping bills or, alternatively, whether All Industry Rate drawback could be considered without such conversion, in the light of Section 149 of the Customs Act, 1962 and Circular No. 36/2010-Cus. dated 23.9.2010.
Analysis: Section 149 permits amendment of shipping bills after export only on the basis of documentary evidence that existed at the time of export, and the discretion of the proper officer must be exercised objectively. The later circular superseded the earlier liberal approach and, while permitting conversion on merits in appropriate cases, specifically stated that free shipping bills are subject to nil examination norms and their conversion into export promotion scheme shipping bills should not be allowed. At the same time, the circular clarified that All Industry Rate drawback on goods exported under free shipping bills may be allowed without conversion, and that the request is to be examined on the basis of the circular's guidelines.
Conclusion: The rejection of conversion was not affirmed finally, and the matter was required to be re-examined by the adjudicating authority, including the alternative claim for drawback without conversion, with the time-bar objection held inapplicable.
TaxTMI 
