https://www.taxtmi.com/caselaws?id=344742 Conversion of free shipping bills into drawback shipping bills under the customs circular and Section 149 of the Customs Act had to be considered on merits where the exported goods were factory stuffed under Central Excise supervision and supporting export documents, including foreign inward remittance evidence, were available. On those facts, the discretion under the circular should have been exercised after examining the request substantively, and the refusal was found unsustainable. The matter was therefore remanded for fresh consideration of the alternate request for conversion into drawback shipping bills at All Industry Rates. en-us Tue, 23 May 2017 00:00:00 +0530 Mon, 26 Jun 2017 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344742 Conversion of free shipping bills into drawback shipping bills under the customs circular and Section 149 of the Customs Act had to be considered on merits where the exported goods were factory stuffed under Central Excise supervision and supporting export documents, including foreign inward remittance evidence, were available. On those facts, the discretion under the circular should have been exercised after examining the request substantively, and the refusal was found unsustainable. The matter was therefore remanded for fresh consideration of the alternate request for conversion into drawback shipping bills at All Industry Rates. Case-Laws Customs Tue, 23 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344742