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2010 (8) TMI 284 - AT - CustomsShipping bill - conversion of free shipping bill into drawback shipping bill - observation of the Commissioner that he has no powers to convert a free shipping bill into drawback shipping bill does not stand supported by the rule – Held that: - Amendment of shipping bill permitted even after goods have left the county on basis of documentary evidence under sec.149 of customs Act, 1962 – furnace oil according to the appellants has been exported as bulk cargo, the quantity, description and other details would have been verified since let export order is given in the case of ships by the customs officers after loading takes place – commissioner directed to allow conversion of free shipping bills into drawback shipping bill
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