https://www.taxtmi.com/caselaws?id=205501 The Tribunal upheld the Commissioner's decision to deny the conversion of 'free shipping bills' to 'DEEC shipping bills' under Section 149 of the Customs Act. The Tribunal emphasized the necessity of existing documentary evidence at the time of exportation for post-exportation amendments to shipping bills. It concluded that the appellant's reliance on advance licenses issued after exportation was not sufficient to support the conversion, highlighting the importance of compliance with statutory provisions and documentary evidence requirements for such amendments. The appeal was dismissed, affirming the Commissioner's order. en-us Wed, 15 Dec 2010 00:00:00 +0530 Thu, 08 Sep 2011 23:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205501 The Tribunal upheld the Commissioner's decision to deny the conversion of 'free shipping bills' to 'DEEC shipping bills' under Section 149 of the Customs Act. The Tribunal emphasized the necessity of existing documentary evidence at the time of exportation for post-exportation amendments to shipping bills. It concluded that the appellant's reliance on advance licenses issued after exportation was not sufficient to support the conversion, highlighting the importance of compliance with statutory provisions and documentary evidence requirements for such amendments. The appeal was dismissed, affirming the Commissioner's order. Case-Laws Customs Wed, 15 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205501