https://www.taxtmi.com/caselaws?id=270719 Free shipping bills may be amended into drawback shipping bills under Section 149 of the Customs Act, 1962, because the governing circulars do not bar conversion outright. The Commissioner must still verify that the prescribed safeguards can be satisfied on the available record, including proof identifying the exported goods with the relevant goods for drawback under Section 74. The text also notes that the circular-based time limits were treated as waivable on the facts presented, but no conversion can be granted without establishing identity of goods and compliance with the applicable drawback conditions. en-us Tue, 22 Dec 2015 00:00:00 +0530 Thu, 14 Jan 2016 11:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270719 Free shipping bills may be amended into drawback shipping bills under Section 149 of the Customs Act, 1962, because the governing circulars do not bar conversion outright. The Commissioner must still verify that the prescribed safeguards can be satisfied on the available record, including proof identifying the exported goods with the relevant goods for drawback under Section 74. The text also notes that the circular-based time limits were treated as waivable on the facts presented, but no conversion can be granted without establishing identity of goods and compliance with the applicable drawback conditions. Case-Laws Customs Tue, 22 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270719