https://www.taxtmi.com/caselaws?id=202386 Rule 12 of the Customs and Central Excise Duties Drawback Rules, 1995 permits the Commissioner to condone non-observance of prescribed procedure and allow drawback where law and evidence support it. Section 149 of the Customs Act, 1962 also supports amendment of shipping documents on the basis of existing documentary evidence. A Board circular cannot restrict this power by creating a limitation not found in the rule. On that basis, refusal to convert a free shipping bill into a drawback shipping bill was unsustainable, and conversion was allowed, with eligibility and drawback quantification to be determined separately in accordance with law. en-us Tue, 03 Aug 2010 00:00:00 +0530 Tue, 01 Feb 2011 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202386 Rule 12 of the Customs and Central Excise Duties Drawback Rules, 1995 permits the Commissioner to condone non-observance of prescribed procedure and allow drawback where law and evidence support it. Section 149 of the Customs Act, 1962 also supports amendment of shipping documents on the basis of existing documentary evidence. A Board circular cannot restrict this power by creating a limitation not found in the rule. On that basis, refusal to convert a free shipping bill into a drawback shipping bill was unsustainable, and conversion was allowed, with eligibility and drawback quantification to be determined separately in accordance with law. Case-Laws Customs Tue, 03 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202386