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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Delegation of power: commissioners may convert shipping bills to drawback S/Bs subject to guidelines and brand-rate application compliance.</h1> Commissioners of Customs are empowered to convert Shipping Bills into Drawback Shipping Bills on written representations from exporters, applying the Ministry's prescribed guidelines and ensuring drawback admissibility on merits; conversion tied to timely filing of any required brand-rate application with the Directorate of Drawback. Pending cases lacking Ministry-furnished factual reports are to be disposed of by Commissioners on merits following the factual report recommendations, and the change must be publicised via Public Notices or Standing Orders.

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