https://www.taxtmi.com/caselaws?id=440453 Section 149 of the Customs Act permits amendment of shipping bills on the basis of contemporaneous documentary evidence and does not impose a statutory time limit, so a Board circular cannot bar conversion of shipping bills into drawback shipping bills on limitation grounds. Non-physical examination of export consignments, by itself, does not defeat conversion where the export is otherwise undisputed and the scheme does not require such examination as a condition. Rule 12(1)(a) of the Drawback Rules also allows relief where the declaration at export was omitted for reasons beyond the exporter's control and the omission is satisfactorily explained. The resulting position is that conversion may not be denied on these grounds alone. en-us Mon, 17 Jul 2023 00:00:00 +0530 Tue, 18 Jul 2023 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440453 Section 149 of the Customs Act permits amendment of shipping bills on the basis of contemporaneous documentary evidence and does not impose a statutory time limit, so a Board circular cannot bar conversion of shipping bills into drawback shipping bills on limitation grounds. Non-physical examination of export consignments, by itself, does not defeat conversion where the export is otherwise undisputed and the scheme does not require such examination as a condition. Rule 12(1)(a) of the Drawback Rules also allows relief where the declaration at export was omitted for reasons beyond the exporter's control and the omission is satisfactorily explained. The resulting position is that conversion may not be denied on these grounds alone. Case-Laws Customs Mon, 17 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440453