https://www.taxtmi.com/caselaws?id=75353 Conversion of a free shipping bill into a drawback shipping bill was impermissible where the claim was made only after export of the same re-exported machine. The drawback scheme required the exported goods' market price to be ascertainable so that the bar in section 76(1) could be excluded before drawback under section 74 was considered. A post-export amendment under section 149 could not override that substantive restriction, and the cited circulars and decisions were inapplicable because they did not address section 76. The relief granted by the lower appellate authority was therefore unsustainable, and drawback could not be allowed. en-us Thu, 02 Jul 2009 00:00:00 +0530 Fri, 09 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75353 Conversion of a free shipping bill into a drawback shipping bill was impermissible where the claim was made only after export of the same re-exported machine. The drawback scheme required the exported goods' market price to be ascertainable so that the bar in section 76(1) could be excluded before drawback under section 74 was considered. A post-export amendment under section 149 could not override that substantive restriction, and the cited circulars and decisions were inapplicable because they did not address section 76. The relief granted by the lower appellate authority was therefore unsustainable, and drawback could not be allowed. Case-Laws Customs Thu, 02 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75353