https://www.taxtmi.com/caselaws?id=77356 Conversion of shipping bills from the DFRC scheme to the DEEC scheme was rejected because the request was made after a substantial delay and without a satisfactory explanation. The Tribunal noted that the adjudicating authority considered the request in light of Circular No. 4/2004 dated 16-01-2004 and found no infirmity in refusing conversion. The cited precedent was held inapplicable, and the authority was bound to follow the Board's circular. The rejection of the conversion request was therefore upheld. en-us Wed, 19 Aug 2009 00:00:00 +0530 Thu, 09 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77356 Conversion of shipping bills from the DFRC scheme to the DEEC scheme was rejected because the request was made after a substantial delay and without a satisfactory explanation. The Tribunal noted that the adjudicating authority considered the request in light of Circular No. 4/2004 dated 16-01-2004 and found no infirmity in refusing conversion. The cited precedent was held inapplicable, and the authority was bound to follow the Board's circular. The rejection of the conversion request was therefore upheld. Case-Laws Customs Wed, 19 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77356