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        Case ID :
        Customs

        Seeking conversion of shipping bills - The appellant has...

        Appellant's Shipping Bills Conversion Allowed After DGFT Delays; Export Obligations Met, Awaited EODC Issuance and Bank Certificates.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Seeking conversion of shipping bills - The appellant has established its bona fides; but for the inaction by the DGFT, perhaps there would not have been any delay in seeking conversion/ amendment under Section 149 ibid. Vide letter dated 21.01.2016 itself the appellant did communicate to the DGFT for issuance of EODC by contending that it had fulfilled the export obligation, in response to which the said authority had replied on 25.01.2016 asking for bank realization certificates and, if at all there were any deficiencies, nothing prevented the said authority from communicating the same to the appellant-exporter. - Conversion allowed - AT
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