https://www.taxtmi.com/caselaws?id=792545 Conversion of free or drawback shipping bills to the advance authorisation scheme was allowed on the basis of documentary evidence on record. The earlier remand required the request to be examined on merits after limitation was found untenable, and the authority could not insist on physical examination of the exported goods merely because the shipments had moved under RMS. Certificates from the Central Excise authorities and a Chartered Accountant, linked to the relevant shipping bills and advance authorisation particulars, were treated as sufficient in the absence of contrary evidence. en-us Wed, 22 Apr 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792545 Conversion of free or drawback shipping bills to the advance authorisation scheme was allowed on the basis of documentary evidence on record. The earlier remand required the request to be examined on merits after limitation was found untenable, and the authority could not insist on physical examination of the exported goods merely because the shipments had moved under RMS. Certificates from the Central Excise authorities and a Chartered Accountant, linked to the relevant shipping bills and advance authorisation particulars, were treated as sufficient in the absence of contrary evidence. Case-Laws Customs Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792545