https://www.taxtmi.com/caselaws?id=444214 Conversion of DFIA shipping bills into drawback shipping bills may be permitted under the proviso to Section 149 of the Customs Act, 1962 where documentary evidence supporting amendment existed at the time of export. The Board circular's three-month period operates as an enabling guideline and does not restrict the statutory amendment power. Where export documentation was available, no imports had been made against the DFIA, and cancellation had been sought but remained pending, delay in DFIA cancellation should not deprive the exporter of drawback. Conversion was therefore considered permissible and rejection of the request was set aside. 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 Conversion of DFIA shipping bills into drawback shipping bills may be permitted under the proviso to Section 149 of the Customs Act, 1962 where documentary evidence supporting amendment existed at the time of export. The Board circular's three-month period operates as an enabling guideline and does not restrict the statutory amendment power. Where export documentation was available, no imports had been made against the DFIA, and cancellation had been sought but remained pending, delay in DFIA cancellation should not deprive the exporter of drawback. Conversion was therefore considered permissible and rejection of the request was set aside. Case-Laws Customs Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444214