https://www.taxtmi.com/caselaws?id=350964 Free shipping bills may be converted into drawback shipping bills, and the drawback declaration requirement relaxed, where the exporter shows that non-claim was due to reasons beyond its control and the claim concerns All Industry Rate drawback. Applying Rule 12(1)(a) of the Customs and Central Excise Duties Drawback Rules, 1995 and the Board circular, the facts that the exporter was pursuing DFRC issuance and was later removed from the Denied Entity List supported such a finding. The rejection was therefore unsustainable, and the matter was remitted to the Commissioner of Customs for fresh merits-based consideration under the circular. en-us Fri, 03 Mar 2017 00:00:00 +0530 Thu, 16 Nov 2017 09:05:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350964 Free shipping bills may be converted into drawback shipping bills, and the drawback declaration requirement relaxed, where the exporter shows that non-claim was due to reasons beyond its control and the claim concerns All Industry Rate drawback. Applying Rule 12(1)(a) of the Customs and Central Excise Duties Drawback Rules, 1995 and the Board circular, the facts that the exporter was pursuing DFRC issuance and was later removed from the Denied Entity List supported such a finding. The rejection was therefore unsustainable, and the matter was remitted to the Commissioner of Customs for fresh merits-based consideration under the circular. Case-Laws Customs Fri, 03 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350964