https://www.taxtmi.com/caselaws?id=794843 Amendment of shipping bills from Drawback to RoSCTL after export is described as turning on the scope of Section 149 of the Customs Act and the treatment of procedural limits imposed through circulars. The text states that conversion cannot be refused solely because a circular prescribes a rigid time limit where statutory power allows amendment on the basis of existing documentary evidence and the claim is otherwise legally maintainable. It further notes that the 2025 post-export conversion regulations support the view that a circular-based restriction does not control the exporter's substantive entitlement, and records that the order permitting conversion was sustained. en-us Tue, 07 Jul 2026 00:00:00 +0530 Mon, 13 Jul 2026 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794843 Amendment of shipping bills from Drawback to RoSCTL after export is described as turning on the scope of Section 149 of the Customs Act and the treatment of procedural limits imposed through circulars. The text states that conversion cannot be refused solely because a circular prescribes a rigid time limit where statutory power allows amendment on the basis of existing documentary evidence and the claim is otherwise legally maintainable. It further notes that the 2025 post-export conversion regulations support the view that a circular-based restriction does not control the exporter's substantive entitlement, and records that the order permitting conversion was sustained. Case-Laws Customs Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794843