Shipping Bill Conversion Allowed Beyond 3 Months as Circular Time Limit Not Binding: CESTAT Bangalore

Commissioner of Customs Vs Bharat Electronics Ltd. (CESTAT Bangalore) The case relates to an appeal filed by the Revenue challenging the order of the Adjudicating Authority that allowed amendment of shipping bills after export. The Respondent, a Government of India undertaking engaged in the manufacture and export of electronics and communication equipment, had exported goods between July 2, 2020 and December 28, 2020. While filing shipping bills, the Respondent intended to claim duty drawback but inadvertently filed certain shipping bills as “free shipping bills” due to a clerical error, ...