https://www.taxtmi.com/caselaws?id=802159 Section 149 of the Customs Act, 1962 permits post-export amendment of shipping bills on the basis of contemporaneous documentary evidence, including conversion from the Advance Authorisation Scheme to the Drawback Scheme. The provision contains no three-month limitation, and an administrative circular cannot introduce a statutory time bar absent from it. Where conversion approval and subsequent brand-rate fixation remain unchallenged, the approval cannot be reopened at the drawback-sanction stage without being dealt with in accordance with law. In those circumstances, failure to seek conversion before the jurisdictional authority within the circular's three-month period does not justify rejecting drawback; the claim must be processed in accordance with law. en-us Fri, 30 Oct 2026 00:00:00 +0530 Mon, 02 Nov 2026 08:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802159 Section 149 of the Customs Act, 1962 permits post-export amendment of shipping bills on the basis of contemporaneous documentary evidence, including conversion from the Advance Authorisation Scheme to the Drawback Scheme. The provision contains no three-month limitation, and an administrative circular cannot introduce a statutory time bar absent from it. Where conversion approval and subsequent brand-rate fixation remain unchallenged, the approval cannot be reopened at the drawback-sanction stage without being dealt with in accordance with law. In those circumstances, failure to seek conversion before the jurisdictional authority within the circular's three-month period does not justify rejecting drawback; the claim must be processed in accordance with law. Case-Laws Customs Fri, 30 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802159