https://www.taxtmi.com/caselaws?id=763831 A departmental circular prescribing a three-month limit for conversion of shipping bills cannot override Section 149 of the Customs Act, 1962, where amendment is supported by documentary evidence existing at the time of export. The Tribunal treated the circular as administrative guidance only and held that the later Shipping Bill (Post Export Conversion in relation to Instrument based Scheme) Regulations, 2022, which allowed a longer conversion period, reinforced that the circular-based time bar was not decisive. As the request involved conversion from Advance Authorisation to Duty Drawback and the statutory conditions were otherwise met, refusal on limitation grounds was unsustainable and conversion was to be allowed. en-us Thu, 22 Aug 2024 00:00:00 +0530 Mon, 30 Dec 2024 08:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763831 A departmental circular prescribing a three-month limit for conversion of shipping bills cannot override Section 149 of the Customs Act, 1962, where amendment is supported by documentary evidence existing at the time of export. The Tribunal treated the circular as administrative guidance only and held that the later Shipping Bill (Post Export Conversion in relation to Instrument based Scheme) Regulations, 2022, which allowed a longer conversion period, reinforced that the circular-based time bar was not decisive. As the request involved conversion from Advance Authorisation to Duty Drawback and the statutory conditions were otherwise met, refusal on limitation grounds was unsustainable and conversion was to be allowed. Case-Laws Customs Thu, 22 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763831