https://www.taxtmi.com/caselaws?id=335554 Section 149 of the Customs Act allows post-export amendment of shipping bills only on the basis of documentary evidence that existed at the time of export, and the proper officer must decide such requests objectively. Circular No. 36/2010-Cus. adopts a more specific approach: it permits conversion on merits in appropriate cases, but states that free shipping bills, which follow nil examination norms, should not be converted into export promotion scheme shipping bills. The circular also clarifies that All Industry Rate drawback on goods exported under free shipping bills may be considered without conversion, subject to the circular's guidelines and supporting evidence. en-us Tue, 29 Nov 2016 00:00:00 +0530 Mon, 05 Dec 2016 10:40:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335554 Section 149 of the Customs Act allows post-export amendment of shipping bills only on the basis of documentary evidence that existed at the time of export, and the proper officer must decide such requests objectively. Circular No. 36/2010-Cus. adopts a more specific approach: it permits conversion on merits in appropriate cases, but states that free shipping bills, which follow nil examination norms, should not be converted into export promotion scheme shipping bills. The circular also clarifies that All Industry Rate drawback on goods exported under free shipping bills may be considered without conversion, subject to the circular's guidelines and supporting evidence. Case-Laws Customs Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335554