https://www.taxtmi.com/caselaws?id=411413 The Tribunal allowed the appeal in the case concerning the conversion of shipping bills from the duty drawback scheme to the advanced authorization scheme. The appellant's request for conversion was initially rejected, but the Tribunal found in favor of the appellant. The Tribunal emphasized the need for a judicious exercise of discretionary power under Section 149 of the Customs Act, 1962, and directed the Customs officer to permit the amendment of the shipping bills upon repayment of the claimed duty drawback along with interest. The appellant's clean track record and the inadvertent nature of the mistake were recognized by the Tribunal. en-us Wed, 18 Aug 2021 00:00:00 +0530 Wed, 25 Aug 2021 09:09:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411413 The Tribunal allowed the appeal in the case concerning the conversion of shipping bills from the duty drawback scheme to the advanced authorization scheme. The appellant's request for conversion was initially rejected, but the Tribunal found in favor of the appellant. The Tribunal emphasized the need for a judicious exercise of discretionary power under Section 149 of the Customs Act, 1962, and directed the Customs officer to permit the amendment of the shipping bills upon repayment of the claimed duty drawback along with interest. The appellant's clean track record and the inadvertent nature of the mistake were recognized by the Tribunal. Case-Laws Customs Wed, 18 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411413