https://www.taxtmi.com/caselaws?id=420813 The Tribunal allowed the appeals, permitting the conversion of free shipping bills to advance authorization shipping bills. The appellant's compliance with Section 149 of the Customs Act, possession of valid advance authorizations during export, and continuous requests to the Customs Department supported the conversion. The Tribunal emphasized the discretionary power of the proper officer to authorize post-export document amendments, ultimately ruling in favor of the appellant and setting aside the rejected requests. en-us Tue, 29 Mar 2022 00:00:00 +0530 Mon, 11 Apr 2022 08:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420813 The Tribunal allowed the appeals, permitting the conversion of free shipping bills to advance authorization shipping bills. The appellant's compliance with Section 149 of the Customs Act, possession of valid advance authorizations during export, and continuous requests to the Customs Department supported the conversion. The Tribunal emphasized the discretionary power of the proper officer to authorize post-export document amendments, ultimately ruling in favor of the appellant and setting aside the rejected requests. Case-Laws Customs Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420813