https://www.taxtmi.com/caselaws?id=249418 Amendment or conversion of export documents after export is permissible only on the basis of contemporaneous documentary evidence existing at the time of export. Verification undertaken for debonding from the EOU regime, including issue of the no-objection certificate and final debonding order, did not itself establish entitlement to DTA benefits after conversion. The Court noted that the proviso to Section 149 of the Customs Act does not allow routine post-export amendment or conversion, and strict compliance is required. The Tribunal's contrary view was set aside, and the matter was remitted for fresh consideration of the DTA benefit claim. en-us Mon, 07 Jul 2014 00:00:00 +0530 Thu, 20 Nov 2014 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249418 Amendment or conversion of export documents after export is permissible only on the basis of contemporaneous documentary evidence existing at the time of export. Verification undertaken for debonding from the EOU regime, including issue of the no-objection certificate and final debonding order, did not itself establish entitlement to DTA benefits after conversion. The Court noted that the proviso to Section 149 of the Customs Act does not allow routine post-export amendment or conversion, and strict compliance is required. The Tribunal's contrary view was set aside, and the matter was remitted for fresh consideration of the DTA benefit claim. Case-Laws Customs Mon, 07 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249418