https://www.taxtmi.com/caselaws?id=340509 Where drawback benefit had not been sanctioned, export promotion shipping bills could be amended to DFIA shipping bills under the Handbook of Procedures and Section 149 of the Customs Act, 1962. The absence of availed benefit and the existence of export documents at the time of export supported conversion, and a circular-based time limit could not defeat the statutory power to amend shipping bills. Delay alone was therefore not a valid basis to refuse conversion, and the rejection was unsustainable. en-us Mon, 06 Feb 2017 00:00:00 +0530 Wed, 07 Feb 2018 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340509 Where drawback benefit had not been sanctioned, export promotion shipping bills could be amended to DFIA shipping bills under the Handbook of Procedures and Section 149 of the Customs Act, 1962. The absence of availed benefit and the existence of export documents at the time of export supported conversion, and a circular-based time limit could not defeat the statutory power to amend shipping bills. Delay alone was therefore not a valid basis to refuse conversion, and the rejection was unsustainable. Case-Laws Customs Mon, 06 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340509