https://www.taxtmi.com/caselaws?id=775080 Section 149 of the Customs Act permits amendment or conversion of shipping bills on documentary evidence without prescribing a limitation period. Article 137 of the Limitation Act does not automatically impose a fixed three-year limit on such quasi-judicial proceedings, so conversion requests cannot be rejected solely as time-barred. Circular-based restrictions also cannot curtail the statutory power under Section 149. Conversion from the drawback scheme to the DFIA scheme remains permissible where the shipping bills were system-examined, subject to reversal of previously granted drawback and applicable interest. Administrative instructions cannot override statutory rights where the statute imposes no corresponding bar. 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 permits amendment or conversion of shipping bills on documentary evidence without prescribing a limitation period. Article 137 of the Limitation Act does not automatically impose a fixed three-year limit on such quasi-judicial proceedings, so conversion requests cannot be rejected solely as time-barred. Circular-based restrictions also cannot curtail the statutory power under Section 149. Conversion from the drawback scheme to the DFIA scheme remains permissible where the shipping bills were system-examined, subject to reversal of previously granted drawback and applicable interest. Administrative instructions cannot override statutory rights where the statute imposes no corresponding bar. Case-Laws Customs Thu, 17 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775080