https://www.taxtmi.com/caselaws?id=757516 The CESTAT Chennai upheld the Commissioner of Customs' decision to reject conversion of shipping bills from NFEI scheme to drawback scheme for re-export of steel cord, steel spools, plastic pallets and separators. The tribunal held that Section 149 of Customs Act 1962 grants discretionary power to proper officers for amendments, which cannot be claimed as matter of right. The Commissioner's requirement for physical examination to verify goods identity under Section 74 was deemed reasonable and not perverse. Non-declaration of drawback claim on shipping bills violated mandatory Rule 4 of Drawback Rules. The discretionary decision was found fair and reasonable with no allegations of arbitrariness or perversity established. Appeal rejected. en-us Wed, 21 Aug 2024 00:00:00 +0530 Tue, 22 Apr 2025 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757516 The CESTAT Chennai upheld the Commissioner of Customs' decision to reject conversion of shipping bills from NFEI scheme to drawback scheme for re-export of steel cord, steel spools, plastic pallets and separators. The tribunal held that Section 149 of Customs Act 1962 grants discretionary power to proper officers for amendments, which cannot be claimed as matter of right. The Commissioner's requirement for physical examination to verify goods identity under Section 74 was deemed reasonable and not perverse. Non-declaration of drawback claim on shipping bills violated mandatory Rule 4 of Drawback Rules. The discretionary decision was found fair and reasonable with no allegations of arbitrariness or perversity established. Appeal rejected. Case-Laws Customs Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757516