https://www.taxtmi.com/forum/issue?id=4813 Section 149 of the Customs Act permits amendment of shipping documents post-presentation if documentary evidence existing at the time of export supports the amendment. Administrative circulars permit conversion between export-promotion schemes on merits where documentary proof shows input use, export examination records and fulfillment of scheme conditions, provided no prior benefit was availed and no fraud or investigation exists. Drawback Rules permit condonation of omission of drawback declaration for All-Industry rates under their proviso, while conversion into certain promotional schemes remains restricted; the Commissioner's satisfaction and specified time limits apply. en-us Sat, 13 Oct 2012 00:21:13 +0530 Thu, 23 Jan 2025 15:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4813 Section 149 of the Customs Act permits amendment of shipping documents post-presentation if documentary evidence existing at the time of export supports the amendment. Administrative circulars permit conversion between export-promotion schemes on merits where documentary proof shows input use, export examination records and fulfillment of scheme conditions, provided no prior benefit was availed and no fraud or investigation exists. Drawback Rules permit condonation of omission of drawback declaration for All-Industry rates under their proviso, while conversion into certain promotional schemes remains restricted; the Commissioner's satisfaction and specified time limits apply. Discussion-Forum Customs Sat, 13 Oct 2012 00:21:13 +0530 https://www.taxtmi.com/forum/issue?id=4813