https://www.taxtmi.com/caselaws?id=436810 Conversion of DEEC shipping bills into drawback shipping bills under section 149 of the Customs Act was available only where the request was made within the three-month period prescribed in Circular No. 36/2010-Customs and was supported by documentary evidence already existing at the time of export. Because the applications were delayed and the relevant shipping bills, invoices, airway bills and authorisations were not produced in time, the conversion request was rightly rejected. The jurisdictional precedent was consistent with refusal where both the time limit and documentary conditions were not met. en-us Tue, 18 Apr 2023 00:00:00 +0530 Fri, 21 Apr 2023 07:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436810 Conversion of DEEC shipping bills into drawback shipping bills under section 149 of the Customs Act was available only where the request was made within the three-month period prescribed in Circular No. 36/2010-Customs and was supported by documentary evidence already existing at the time of export. Because the applications were delayed and the relevant shipping bills, invoices, airway bills and authorisations were not produced in time, the conversion request was rightly rejected. The jurisdictional precedent was consistent with refusal where both the time limit and documentary conditions were not met. Case-Laws Customs Tue, 18 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436810