https://www.taxtmi.com/caselaws?id=464688 Post-export conversion of shipping bills from the Advance Authorization scheme to the Duty Drawback scheme may be permitted under Section 149 of the Customs Act, 1962 where contemporaneous documentary evidence existed at the time of export. The Tribunal held that a three-month time limit in Circular No. 36/2010-Cus. could not defeat conversion where the statute, as then applicable, did not impose that limitation. It further held that conversion could not be denied merely for alleged deficiency of evidence when shipping bills, export invoices, and authorization records were available, particularly for factory-stuffed and self-sealed consignments. An appellate authority also could not introduce a new ground beyond the basis of the original rejection. en-us Fri, 18 Aug 2023 00:00:00 +0530 Mon, 10 Nov 2025 19:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464688 Post-export conversion of shipping bills from the Advance Authorization scheme to the Duty Drawback scheme may be permitted under Section 149 of the Customs Act, 1962 where contemporaneous documentary evidence existed at the time of export. The Tribunal held that a three-month time limit in Circular No. 36/2010-Cus. could not defeat conversion where the statute, as then applicable, did not impose that limitation. It further held that conversion could not be denied merely for alleged deficiency of evidence when shipping bills, export invoices, and authorization records were available, particularly for factory-stuffed and self-sealed consignments. An appellate authority also could not introduce a new ground beyond the basis of the original rejection. Case-Laws Customs Fri, 18 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464688