https://www.taxtmi.com/caselaws?id=445944 Free shipping bills may be amended into drawback shipping bills under Section 149 of the Customs Act, 1962 where documentary evidence supporting the drawback claim existed at the time of export. The rejection could not rest solely on procedural non-declaration if the relevant export documents had not been properly examined. The matter required verification of the existing record, and conversion was therefore permissible in principle subject to such scrutiny, with the case remanded for fresh examination of the documents available at export. en-us Tue, 09 May 2023 00:00:00 +0530 Thu, 23 Nov 2023 07:34:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445944 Free shipping bills may be amended into drawback shipping bills under Section 149 of the Customs Act, 1962 where documentary evidence supporting the drawback claim existed at the time of export. The rejection could not rest solely on procedural non-declaration if the relevant export documents had not been properly examined. The matter required verification of the existing record, and conversion was therefore permissible in principle subject to such scrutiny, with the case remanded for fresh examination of the documents available at export. Case-Laws Customs Tue, 09 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445944