Conversion of Shipping Bills cannot be denied for non-examination of goods

Regin Exports Vs Commissioner of Customs (CESTAT Chennai) Introduction: Regin Exports filed an appeal against the rejection of their request for the amendment of shipping bills by the authorities below. The appellant, engaged in processing imported Raw Cashew Nuts for export, inadvertently selected the code for free shipping bills instead of the DFIA License scheme. The Customs authorities rejected the request, stating that it was beyond the prescribed time limit and that the goods were not examined during export. Analysis: The appellant argued that there is no specified time limit under Secti...