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2023 (11) TMI 835 - CESTAT KOLKATADenial of request for conversion of free shipping bills to drawback shipping bills - denial on the ground of non-declaration of entitlement of drawback on the shipping bill - HELD THAT:- Section 149 of the Customs Act, 1962, deals with the situation and clearly permits the amendment of shipping bill on the basis of documentary evidence which was in existence at the time of export of goods. Admittedly, there is no examination of documents is placed on record by adjudicating authority while considering the claim for conversion of free shipping bills to drawback shipping bills. Admittedly, in this case, no document has been examined and drawback claim has been rejected without any observations. Therefore, we set aside the impugned order and hold that in terms of Section 149 of the Customs Act, 1962, the appellant is entitled for conversion of free shipping bills to drawback shipping bills subject to verification of the documents, which were available at the time of export. Matter remanded back to the adjudicating authority to examine the documents and thereafter to allow the conversion of free shipping bills to drawback shipping bills by keeping all others issues open - appeal allowed by way of remand.
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