https://www.taxtmi.com/caselaws?id=376693 The Tribunal allowed the conversion of the Free Shipping Bill to a Drawback Shipping Bill, granting the appellant consequential benefits. The rejection of the conversion request was deemed unjustified as the necessary declarations for re-export were present on the shipping bill, and the bond was still active. The Tribunal also directed a re-processing of the draw back claim, emphasizing the importance of compliance with statutory provisions under the Customs Act for availing benefits in import-export transactions. en-us Fri, 08 Mar 2019 00:00:00 +0530 Mon, 02 Mar 2020 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376693 The Tribunal allowed the conversion of the Free Shipping Bill to a Drawback Shipping Bill, granting the appellant consequential benefits. The rejection of the conversion request was deemed unjustified as the necessary declarations for re-export were present on the shipping bill, and the bond was still active. The Tribunal also directed a re-processing of the draw back claim, emphasizing the importance of compliance with statutory provisions under the Customs Act for availing benefits in import-export transactions. Case-Laws Customs Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376693