https://www.taxtmi.com/caselaws?id=418494 The Tribunal allowed the appeal, setting aside the rejection of the request for conversion of free shipping bills to advance authorization shipping bills. It held that statutory provisions prevail over circulars, emphasizing that procedural amendments should be permitted when supported by documentary evidence existing at the time of export. The Tribunal concluded that the rejection was unjustified and granted consequential relief to the appellant. en-us Wed, 16 Feb 2022 00:00:00 +0530 Thu, 13 Oct 2022 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418494 The Tribunal allowed the appeal, setting aside the rejection of the request for conversion of free shipping bills to advance authorization shipping bills. It held that statutory provisions prevail over circulars, emphasizing that procedural amendments should be permitted when supported by documentary evidence existing at the time of export. The Tribunal concluded that the rejection was unjustified and granted consequential relief to the appellant. Case-Laws Customs Wed, 16 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418494