https://www.taxtmi.com/caselaws?id=751864 CESTAT New Delhi dismissed the appeal where the appellant sought conversion of free shipping bills to drawback shipping bills after a nine-year delay (exports in 1998, request in 2007). The tribunal held that conversion changes the entire nature of shipping bills and is not merely an amendment under section 149 of Customs Act, 1962. The court ruled that amendments must be based on documents available at export time, notified rates cannot be applied retrospectively, and section 149 amendments are discretionary, not a right. The long lapsed period justified the Commissioner's rejection. en-us Thu, 25 Apr 2024 00:00:00 +0530 Fri, 03 Jan 2025 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751864 CESTAT New Delhi dismissed the appeal where the appellant sought conversion of free shipping bills to drawback shipping bills after a nine-year delay (exports in 1998, request in 2007). The tribunal held that conversion changes the entire nature of shipping bills and is not merely an amendment under section 149 of Customs Act, 1962. The court ruled that amendments must be based on documents available at export time, notified rates cannot be applied retrospectively, and section 149 amendments are discretionary, not a right. The long lapsed period justified the Commissioner's rejection. Case-Laws Customs Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751864