ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 17.07.2025
CESTAT Bangalore Allows Conversion of Free Shipping Bills to Drawback Bills
In a major relief to exporters affected by the early days of the GST transition, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bangalore has allowed conversion of free shipping bills into drawback shipping bills filed by M/s Nitta Gelatin India Ltd., setting aside the rejection order passed by the Commissioner of Customs, Cochin.
Background of the Case
- Exports Made: Between 25.07.2017 and 04.08.2017
- Products: Gelatin, Chitosan, and Ossein
- Issue: The exporter filed free shipping bills without claiming duty drawback, but later requested conversion to All Industry Rate (AIR) drawback shipping bills.
- Request Date: 23.08.2017 β within a month from export
- Grounds: Circular No. 22/2017-Cus. dated 30.06.2017 allowed exporters to claim drawback during GST transition period (01.07.2017 β 30.09.2017)
However, the Commissioner rejected the request, citing non-compliance with Rule 12(1)(a) of the Drawback Rules, 1995, and held that the reasons were not “beyond the control” of the exporter.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Bangalore
Handy Download:
Write to us at office@aadrikaalaw.com
Tel: +91-11-4999 2707 I +91-9999005379