https://www.taxtmi.com/caselaws?id=191457 Conversion of free shipping bills into drawback shipping bills was required to be tested under Rule 12(i)(a) of the Customs and Central Excise Duty Drawback Rules, 1995 on the basis of the exporter's explanation and supporting material. Rejection solely because no sample was drawn at the time of shipment was not justified where the record also contained a laboratory certificate that had not been properly considered. Absence of samples, by itself, did not necessarily defeat conversion if other reliable evidence supported the export description, and the matter had to be reconsidered afresh on the relevant documents and case law. en-us Tue, 06 Oct 2015 00:00:00 +0530 Wed, 05 Apr 2017 07:02:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191457 Conversion of free shipping bills into drawback shipping bills was required to be tested under Rule 12(i)(a) of the Customs and Central Excise Duty Drawback Rules, 1995 on the basis of the exporter's explanation and supporting material. Rejection solely because no sample was drawn at the time of shipment was not justified where the record also contained a laboratory certificate that had not been properly considered. Absence of samples, by itself, did not necessarily defeat conversion if other reliable evidence supported the export description, and the matter had to be reconsidered afresh on the relevant documents and case law. Case-Laws Customs Tue, 06 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191457