https://www.taxtmi.com/caselaws?id=791181 Where a later regulatory mechanism provides a direct route for post-export conversion of a shipping bill, the Court permitted the petitioner to invoke that procedure instead of pursuing the rejected amendment request. It granted liberty to file an application under the Shipping Bill (Post export conversion in relation to Instrument Based Scheme) Regulations, 2025 within the stipulated time and directed the competent authority to examine the request on its own merits, in accordance with law, and without being influenced by the earlier rejection. The merits of the amendment were left for determination under the new regulatory framework. en-us Mon, 30 Mar 2026 00:00:00 +0530 Thu, 07 May 2026 07:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791181 Where a later regulatory mechanism provides a direct route for post-export conversion of a shipping bill, the Court permitted the petitioner to invoke that procedure instead of pursuing the rejected amendment request. It granted liberty to file an application under the Shipping Bill (Post export conversion in relation to Instrument Based Scheme) Regulations, 2025 within the stipulated time and directed the competent authority to examine the request on its own merits, in accordance with law, and without being influenced by the earlier rejection. The merits of the amendment were left for determination under the new regulatory framework. Case-Laws Customs Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791181