https://www.taxtmi.com/caselaws?id=418553 The Tribunal held that the rejection of the request for conversion of free shipping bills to advance authorization shipping bills was not justified. The impugned order was set aside, and the appeal was allowed with consequential relief. The Tribunal emphasized that Section 149 of the Customs Act, 1962, does not prescribe a time limit for amendments, and the requirement for physical examination is not a condition under the said section. The judgments from previous cases supported the appellant's position, leading to the favorable outcome. en-us Wed, 16 Feb 2022 00:00:00 +0530 Fri, 25 Feb 2022 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418553 The Tribunal held that the rejection of the request for conversion of free shipping bills to advance authorization shipping bills was not justified. The impugned order was set aside, and the appeal was allowed with consequential relief. The Tribunal emphasized that Section 149 of the Customs Act, 1962, does not prescribe a time limit for amendments, and the requirement for physical examination is not a condition under the said section. The judgments from previous cases supported the appellant's position, leading to the favorable outcome. Case-Laws Customs Wed, 16 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418553