https://www.taxtmi.com/caselaws?id=404031 Physical examination of re-exported goods is not an indispensable condition for drawback where contemporaneous documentary evidence establishes identity and eligibility. The Karnataka HC noted that Rule 4(a) of the Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995 permits relaxation of the identification requirement where compliance was not possible for reasons beyond control, and that conversion may be allowed on merits when export-stage records support the claim. It also treated a prompt request for conversion of a free shipping bill as made within the prescribed period under Rule 5(1), so the claim was not time-barred. The respondent's drawback claim was therefore sustained. en-us Fri, 05 Feb 2021 00:00:00 +0530 Tue, 27 Jul 2021 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404031 Physical examination of re-exported goods is not an indispensable condition for drawback where contemporaneous documentary evidence establishes identity and eligibility. The Karnataka HC noted that Rule 4(a) of the Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995 permits relaxation of the identification requirement where compliance was not possible for reasons beyond control, and that conversion may be allowed on merits when export-stage records support the claim. It also treated a prompt request for conversion of a free shipping bill as made within the prescribed period under Rule 5(1), so the claim was not time-barred. The respondent's drawback claim was therefore sustained. Case-Laws Customs Fri, 05 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404031