https://www.taxtmi.com/caselaws?id=449162 Section 149 of the Customs Act, 1962 permits amendment of export documents and does not impose any statutory time limit for conversion of DFIA shipping bills into drawback shipping bills. A Board circular cannot create a three-month limitation period where the statute does not provide one. As the DFIA had not been issued and the DGFT had issued the necessary NOC, the request for conversion could not be rejected on delay alone and had to be allowed. en-us Wed, 17 Jan 2024 00:00:00 +0530 Wed, 07 Feb 2024 07:14:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449162 Section 149 of the Customs Act, 1962 permits amendment of export documents and does not impose any statutory time limit for conversion of DFIA shipping bills into drawback shipping bills. A Board circular cannot create a three-month limitation period where the statute does not provide one. As the DFIA had not been issued and the DGFT had issued the necessary NOC, the request for conversion could not be rejected on delay alone and had to be allowed. Case-Laws Customs Wed, 17 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449162