https://www.taxtmi.com/caselaws?id=751917 CESTAT Kolkata allowed the appellant's request to convert free shipping bills to drawback shipping bills under Section 149 of the Customs Act, 1962. The appellant exported petroleum products and was eligible for duty drawback benefits under N/N. 39/2003-C.E.(N.T.) but failed to file drawback shipping bills initially. The adjudicating authority incorrectly rejected the conversion request on grounds not specified in Section 149. Since the appellant possessed all necessary documents for amendment under Section 149, the Tribunal set aside the impugned order and permitted the conversion, allowing the appeal. en-us Fri, 26 Apr 2024 00:00:00 +0530 Mon, 29 Apr 2024 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751917 CESTAT Kolkata allowed the appellant's request to convert free shipping bills to drawback shipping bills under Section 149 of the Customs Act, 1962. The appellant exported petroleum products and was eligible for duty drawback benefits under N/N. 39/2003-C.E.(N.T.) but failed to file drawback shipping bills initially. The adjudicating authority incorrectly rejected the conversion request on grounds not specified in Section 149. Since the appellant possessed all necessary documents for amendment under Section 149, the Tribunal set aside the impugned order and permitted the conversion, allowing the appeal. Case-Laws Customs Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751917