https://www.taxtmi.com/caselaws?id=48044 The judgment held that the conversion of Shipping Bills from one scheme to another was eligible for consideration under Section 149 of the Customs Act, 1962, based on documentary evidence existing at the time of export. The CESTAT found the claim for conversion valid and set aside the Commissioner's refusal of the amendment, emphasizing that the claim met the requirements of the proviso to Section 149. The appeal was dismissed as the matter was deemed a finding of fact with no substantial question of law involved. en-us Wed, 07 Mar 2007 00:00:00 +0530 Sat, 09 Jan 2016 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48044 The judgment held that the conversion of Shipping Bills from one scheme to another was eligible for consideration under Section 149 of the Customs Act, 1962, based on documentary evidence existing at the time of export. The CESTAT found the claim for conversion valid and set aside the Commissioner's refusal of the amendment, emphasizing that the claim met the requirements of the proviso to Section 149. The appeal was dismissed as the matter was deemed a finding of fact with no substantial question of law involved. Case-Laws Customs Wed, 07 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48044