https://www.taxtmi.com/caselaws?id=467025 Section 149 of the Customs Act permits post-export amendment of shipping bills, including conversion from free shipping bills to drawback shipping bills, where the request is supported by documentary evidence that existed at the time of export. A Board circular cannot curtail that statutory power or impose a time bar not found in the Act, and delay alone is not a valid basis to refuse amendment when contemporaneous records such as shipping bills, ARE-1 forms and bank realisation documents support the claim. Rejection of drawback on the ground of non-compliance with Rule 13(1)(a) of the Drawback Rules is likewise unsustainable where the real issue is whether the statutory amendment criteria are met. en-us Wed, 14 Feb 2024 00:00:00 +0530 Mon, 02 Mar 2026 18:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467025 Section 149 of the Customs Act permits post-export amendment of shipping bills, including conversion from free shipping bills to drawback shipping bills, where the request is supported by documentary evidence that existed at the time of export. A Board circular cannot curtail that statutory power or impose a time bar not found in the Act, and delay alone is not a valid basis to refuse amendment when contemporaneous records such as shipping bills, ARE-1 forms and bank realisation documents support the claim. Rejection of drawback on the ground of non-compliance with Rule 13(1)(a) of the Drawback Rules is likewise unsustainable where the real issue is whether the statutory amendment criteria are met. Case-Laws Customs Wed, 14 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467025