https://www.taxtmi.com/caselaws?id=444214 Section 149 of the Customs Act, 1962 permits post-export amendment of shipping bills where the request is supported by documentary evidence already in existence at the time of export. The note states that DFIA shipping bills may be converted into drawback shipping bills on that basis, and that the Board circular relied on by the department is enabling rather than restrictive. It also notes that the three-month period in the circular does not override the statutory power under Section 149. Where export documents are available, no import has been made against the DFIA, and cancellation was sought from DGFT without response, denial of conversion may unfairly deprive the exporter of drawback benefit. en-us Mon, 09 Oct 2023 00:00:00 +0530 Wed, 11 Oct 2023 08:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444214 Section 149 of the Customs Act, 1962 permits post-export amendment of shipping bills where the request is supported by documentary evidence already in existence at the time of export. The note states that DFIA shipping bills may be converted into drawback shipping bills on that basis, and that the Board circular relied on by the department is enabling rather than restrictive. It also notes that the three-month period in the circular does not override the statutory power under Section 149. Where export documents are available, no import has been made against the DFIA, and cancellation was sought from DGFT without response, denial of conversion may unfairly deprive the exporter of drawback benefit. Case-Laws Customs Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444214