https://www.taxtmi.com/caselaws?id=75052 Documentary evidence linking duty-free imported inputs to exported transformers supported conversion of free shipping bills into DEEC shipping bills. The stated discrepancy in four shipping bills did not justify refusal where the exports concerned transformer spares and bulky transformers cleared in break-bulk condition. Section 149 of the Customs Act, 1962 governed amendment of shipping bills, and a Board circular could not displace that statutory power. The policy was also read as not requiring physical incorporation of the imported inputs in the export product; once the export obligation was fulfilled, conversion could not be denied on that basis. en-us Wed, 15 Apr 2009 00:00:00 +0530 Fri, 19 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75052 Documentary evidence linking duty-free imported inputs to exported transformers supported conversion of free shipping bills into DEEC shipping bills. The stated discrepancy in four shipping bills did not justify refusal where the exports concerned transformer spares and bulky transformers cleared in break-bulk condition. Section 149 of the Customs Act, 1962 governed amendment of shipping bills, and a Board circular could not displace that statutory power. The policy was also read as not requiring physical incorporation of the imported inputs in the export product; once the export obligation was fulfilled, conversion could not be denied on that basis. Case-Laws Customs Wed, 15 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75052