https://www.taxtmi.com/caselaws?id=153898 The Tribunal set aside the Commissioner's decision refusing the conversion of 'free shipping bills' to 'drawback shipping bills' under Rule 12(1)(a) of the Customs Rules. It found that the Commissioner erred in denying the conversion, emphasizing the authority under Section 149 of the Customs Act for such amendments. The Tribunal highlighted the need for a quasi-judicial approach and directed the Commissioner to reconsider the conversion issue, provide a speaking order, and ensure a fair hearing for the appellant. The case outcome focused on procedural fairness rather than the substantive aspect of the drawback claim. en-us Fri, 30 Oct 2009 00:00:00 +0530 Fri, 23 Jun 2017 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153898 The Tribunal set aside the Commissioner's decision refusing the conversion of 'free shipping bills' to 'drawback shipping bills' under Rule 12(1)(a) of the Customs Rules. It found that the Commissioner erred in denying the conversion, emphasizing the authority under Section 149 of the Customs Act for such amendments. The Tribunal highlighted the need for a quasi-judicial approach and directed the Commissioner to reconsider the conversion issue, provide a speaking order, and ensure a fair hearing for the appellant. The case outcome focused on procedural fairness rather than the substantive aspect of the drawback claim. Case-Laws Customs Fri, 30 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153898