https://www.taxtmi.com/caselaws?id=243849 The High Court ruled against the conversion of free shipping bills into drawback shipping bills, emphasizing the need for exporters to comply with rules and provide valid justifications for deviations. The Court held that the assessee's explanation for not claiming drawback initially was unsatisfactory, considering the delay in making the claim. Since the exporter failed to demonstrate reasons beyond their control, as required by Rule 12(1)(a), the Court set aside the Tribunal's decision and allowed the Revenue's appeal. Compliance with regulations and providing valid justifications for conversions were underscored in the judgment. en-us Wed, 18 Jan 2012 00:00:00 +0530 Wed, 12 Feb 2014 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243849 The High Court ruled against the conversion of free shipping bills into drawback shipping bills, emphasizing the need for exporters to comply with rules and provide valid justifications for deviations. The Court held that the assessee's explanation for not claiming drawback initially was unsatisfactory, considering the delay in making the claim. Since the exporter failed to demonstrate reasons beyond their control, as required by Rule 12(1)(a), the Court set aside the Tribunal's decision and allowed the Revenue's appeal. Compliance with regulations and providing valid justifications for conversions were underscored in the judgment. Case-Laws Customs Wed, 18 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243849