https://www.taxtmi.com/caselaws?id=775080 Section 149 of the Customs Act does not prescribe a time limit for amendment or conversion of shipping bills on documentary proof, so a 3-year limit imported from Article 137 of the Limitation Act could not be read into that provision. The article also states that Circular No. 36/2010-Cus. could not override the statute to bar conversion from drawback to DFIA, and prior availing of drawback was not treated as an absolute prohibition. Conversion was described as permissible subject to reversal of the drawback with applicable interest. en-us Thu, 17 Jul 2025 00:00:00 +0530 Sat, 19 Jul 2025 08:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775080 Section 149 of the Customs Act does not prescribe a time limit for amendment or conversion of shipping bills on documentary proof, so a 3-year limit imported from Article 137 of the Limitation Act could not be read into that provision. The article also states that Circular No. 36/2010-Cus. could not override the statute to bar conversion from drawback to DFIA, and prior availing of drawback was not treated as an absolute prohibition. Conversion was described as permissible subject to reversal of the drawback with applicable interest. Case-Laws Customs Thu, 17 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775080