https://www.taxtmi.com/forum/issue?id=121068 Post-export amendment of a Free Shipping Bill may be pursued under section 149 of the Customs Act, 1962, where documentary evidence supporting eligibility existed at export. Duty Drawback claims have comparatively stronger support for conversion or processing of Free Shipping Bills, although departmental time limits may be raised. RoDTEP is more fact-sensitive because its declaration is ordinarily required in the Shipping Bill. Lack of AD Code registration is not necessarily a substantive disqualification, and contemporaneous records should support the reasons for filing under a Free Shipping Bill. en-us Fri, 14 Aug 2026 14:41:18 +0530 Sun, 23 Aug 2026 05:53:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121068 Post-export amendment of a Free Shipping Bill may be pursued under section 149 of the Customs Act, 1962, where documentary evidence supporting eligibility existed at export. Duty Drawback claims have comparatively stronger support for conversion or processing of Free Shipping Bills, although departmental time limits may be raised. RoDTEP is more fact-sensitive because its declaration is ordinarily required in the Shipping Bill. Lack of AD Code registration is not necessarily a substantive disqualification, and contemporaneous records should support the reasons for filing under a Free Shipping Bill. Discussion-Forum Customs Fri, 14 Aug 2026 14:41:18 +0530 https://www.taxtmi.com/forum/issue?id=121068