https://www.taxtmi.com/caselaws?id=444784 Where export documents and supporting evidence existed at the time of export, free shipping bills could be amended under Section 149 of the Customs Act to reflect entitlement to All Industry Rate drawback under Rule 12(1)(a). The objection that the goods were exported under free shipping bills, that no deliberate drawback claim was made at export, or that conversion was barred by a circular or three-month restriction was not accepted where the omission was clerical and no fraud or misdeclaration was recorded. The appellant was therefore entitled to amendment of the shipping bills and grant of All Industry Rate drawback. en-us Fri, 20 Oct 2023 00:00:00 +0530 Mon, 23 Oct 2023 08:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444784 Where export documents and supporting evidence existed at the time of export, free shipping bills could be amended under Section 149 of the Customs Act to reflect entitlement to All Industry Rate drawback under Rule 12(1)(a). The objection that the goods were exported under free shipping bills, that no deliberate drawback claim was made at export, or that conversion was barred by a circular or three-month restriction was not accepted where the omission was clerical and no fraud or misdeclaration was recorded. The appellant was therefore entitled to amendment of the shipping bills and grant of All Industry Rate drawback. Case-Laws Customs Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444784