https://www.taxtmi.com/caselaws?id=788793 Section 149 of the Customs Act permits amendment of Shipping Bills on the basis of documentary evidence, and the conversion circulars allow conversion between export promotion schemes where the prescribed verification conditions are met. The absence of physical examination under the EPCG scheme was not treated as an absolute bar because the importer was not responsible for the non-examination, contemporaneous supporting documents were available, and the department showed no statutory disqualification or prejudice. The rejection was therefore set aside and conversion was allowed. en-us Fri, 27 Mar 2026 00:00:00 +0530 Sat, 28 Mar 2026 08:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788793 Section 149 of the Customs Act permits amendment of Shipping Bills on the basis of documentary evidence, and the conversion circulars allow conversion between export promotion schemes where the prescribed verification conditions are met. The absence of physical examination under the EPCG scheme was not treated as an absolute bar because the importer was not responsible for the non-examination, contemporaneous supporting documents were available, and the department showed no statutory disqualification or prejudice. The rejection was therefore set aside and conversion was allowed. Case-Laws Customs Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788793