Shipping bill conversion to DEEC cannot be refused when circular conditions are met and exports were examined without objection.

Conversion of Drawback Shipping Bills into DEEC Shipping Bills was allowed where the prescribed circular conditions were satisfied and the export goods had been examined without objection. Delay, prior import against the advance licence, and alleged absence of error or communication lapse were treated as insufficient grounds to refuse conversion. The fact that conversion had already been permitted for other shipping bills covering the same product further supported the request. The operative principle is that shipping bill conversion cannot be denied when the governing conditions are met and no objection was raised at examination.

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Issues: Whether the appellant was entitled to conversion of Drawback Shipping Bills into DEEC Shipping Bills.

Analysis: The request for conversion was rejected on the grounds of delay, prior import against advance licence, and an asserted absence of error or communication lapse. The record showed that the goods had been examined and no objection had been raised. The governing circular prescribed only minimal conditions for permitting conversion, and those conditions were found to have been satisfied. The fact that conversion had already been permitted for other shipping bills covering the same product also supported the appellant's case.

Conclusion: The denial of conversion was unsustainable, and the appellant was entitled to conversion of the shipping bills into DEEC shipping bills.

Ratio Decidendi: Conversion of shipping bills cannot be refused when the prescribed minimal conditions are met and the export goods have been examined without objection.

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