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2017 (5) TMI 321 - AT - CustomsConversion of shipping bills - free shipping bills to drawback shipping bills - export of Maida - duty drawback on packing material - the said product was packed in Polypropylene (PP) bags - Held that: - It would be wrong to deny due duty benefits to a genuine exporter - Since it is not possible to ascertain the weight of the packing material exported, it will not be possible to grant drawback claim which is based on the weight of the packing material - it is apparent that it is not possible to correlate the purchase documents of ‘HDPE/woven bags’, with the description of ‘PP sacks’ appearing in the export invoices. In the absence of correlation it is not possible to consider conversion of free shipping bills to drawback shipping bills - appeal dismissed - decided against appellant.
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