https://www.taxtmi.com/article/detailed?id=5992 Section 149 allows amendment of customs documents post presentation when supported by documentary evidence existing at the time of clearance or export, while drawback rules require specified declarations on shipping bills but permit the Commissioner to condone non observance. Documentary records showing exported goods and absence of imports under the authorization, together with cancellation of the import authorization and a prompt conversion request, may justify converting DFIA shipping bills into drawback shipping bills, with eligibility and quantum to be determined by customs authorities. en-us Tue, 06 Jan 2015 10:07:00 +0530 Tue, 06 Jan 2015 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5992 Section 149 allows amendment of customs documents post presentation when supported by documentary evidence existing at the time of clearance or export, while drawback rules require specified declarations on shipping bills but permit the Commissioner to condone non observance. Documentary records showing exported goods and absence of imports under the authorization, together with cancellation of the import authorization and a prompt conversion request, may justify converting DFIA shipping bills into drawback shipping bills, with eligibility and quantum to be determined by customs authorities. Articles Customs - Import - Export - SEZ Tue, 06 Jan 2015 10:07:00 +0530 https://www.taxtmi.com/article/detailed?id=5992