https://www.taxtmi.com/caselaws?id=404912 Section 149 of the Customs Act permits amendment of shipping documents on the basis of documentary evidence existing at the time of export, and an administrative circular cannot introduce a rigid three-month limit not found in the statute. The Gujarat HC treated the circular's time-bar as ultra vires to that extent because it added a condition that could defeat otherwise verifiable claims supported by contemporaneous records. Where export details were undisputed and drawback could be computed from the existing record, conversion of shipping bills into drawback shipping bills was allowed, and drawback with statutory interest followed. en-us Tue, 02 Mar 2021 00:00:00 +0530 Sat, 06 Mar 2021 09:46:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404912 Section 149 of the Customs Act permits amendment of shipping documents on the basis of documentary evidence existing at the time of export, and an administrative circular cannot introduce a rigid three-month limit not found in the statute. The Gujarat HC treated the circular's time-bar as ultra vires to that extent because it added a condition that could defeat otherwise verifiable claims supported by contemporaneous records. Where export details were undisputed and drawback could be computed from the existing record, conversion of shipping bills into drawback shipping bills was allowed, and drawback with statutory interest followed. Case-Laws Customs Tue, 02 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404912