https://www.taxtmi.com/caselaws?id=247708 Section 149 of the Customs Act, 1962 permits post-export amendment of a shipping bill where the request is supported by documentary evidence already in existence at the time of export. On the stated facts, the export records, including invoices, shipping bills, bills of lading, the bank realisation certificate and the laboratory certificate, consistently identified the goods as furnace oil. The Board's drawback circular did not bar conversion on those facts, and the stated policy that export taxes are not intended to be exported supported allowing the drawback route. Conversion of the free shipping bills into drawback shipping bills was therefore permissible, and refusal of conversion was unsustainable. en-us Wed, 09 Apr 2014 00:00:00 +0530 Sat, 10 Jan 2015 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247708 Section 149 of the Customs Act, 1962 permits post-export amendment of a shipping bill where the request is supported by documentary evidence already in existence at the time of export. On the stated facts, the export records, including invoices, shipping bills, bills of lading, the bank realisation certificate and the laboratory certificate, consistently identified the goods as furnace oil. The Board's drawback circular did not bar conversion on those facts, and the stated policy that export taxes are not intended to be exported supported allowing the drawback route. Conversion of the free shipping bills into drawback shipping bills was therefore permissible, and refusal of conversion was unsustainable. Case-Laws Customs Wed, 09 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247708