TMI BlogSeeking Conversion of shipping bills - conversion of Export Promotion Scheme from Duty Drawback (DBK) to...Seeking Conversion of shipping bills - conversion of Export Promotion Scheme from Duty Drawback (DBK) to Advance Licence - there is a clear and independent provision under section 149 that without challenging the assessment an assessee can seek amendment under shipping bill even after assessment of export documents. Moreover, the learned principal commissioner has denied the conversion only on the ground that the appellant had violated condition prescribed under para 3 (e) of Circular no. 36/201..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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