Customs Commissioner denies appellant's request to amend shipping bills for duty drawback, citing weak reasons against Section 149 & Rule 12(1)(a).

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....Claim of duty drawback - Denial of permission for conversion/ amendment of 13 free shipping bills filed by the filed by the appellant without claiming AIR drawback - The reasons given for rejection by the Commissioner of Customs are flimsy and against the very spirit of Sec 149 of the Act read with Rule 12(1)(a) of Drawback Rules, 1995, read with clarification given by the Board - AT....