CONVERSION OF SIPPING BILL FROM A.A to DBK

[GANESH IYER]

is there any case law regarding the conversion of shipping bill from Advance authorization to Draw back after the shipment is completed..

can we apply for section 149 for amendment??

AI Summary

Debate on using Section 149 to amend shipping bills post-shipment for conversion to Drawback; persistence advised despite challenges. A query was raised about converting a shipping bill from Advance Authorization to Drawback after shipment completion and whether Section 149 can be applied for amendment. Respondents referred to CBEC Circular No. 36/2010-Customs, which supports the querist's position. However, one participant noted that despite favorable circulars, the customs department often denies conversion requests, citing various reasons. They encouraged persistence in seeking the benefits allowed by law. The discussion highlighted both legal support and practical challenges faced in obtaining departmental approval for such conversions.