https://www.taxtmi.com/caselaws?id=414737 Section 149 of the Customs Act permits amendment or conversion of shipping bills after export if supported by contemporaneous documents in existence at the time of export. A Board circular could not override that statutory power or impose a rigid three-month bar where the Act and Rules contained no express time limit. The request could not be rejected for want of documents where shipping bills, ARE-1 forms and BRCs established the export particulars for the later period, but the remedy still had to be sought within a reasonable time. Conversion was therefore allowed for exports from January 2012 to December 2014, while claims covering 2000 to 2011 were treated as stale. en-us Thu, 30 Sep 2021 00:00:00 +0530 Fri, 05 Aug 2022 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414737 Section 149 of the Customs Act permits amendment or conversion of shipping bills after export if supported by contemporaneous documents in existence at the time of export. A Board circular could not override that statutory power or impose a rigid three-month bar where the Act and Rules contained no express time limit. The request could not be rejected for want of documents where shipping bills, ARE-1 forms and BRCs established the export particulars for the later period, but the remedy still had to be sought within a reasonable time. Conversion was therefore allowed for exports from January 2012 to December 2014, while claims covering 2000 to 2011 were treated as stale. Case-Laws Customs Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414737