https://www.taxtmi.com/caselaws?id=86191 Retrospective conversion of the export shipping bill from DEEC to non-DEEC rendered the earlier DEEC entry non est in law, so the reimported goods remained eligible for Notification No. 97/95. The benefit could not be denied merely because the formal cancellation of the DEEC Book entries was still being completed administratively. Clearance of the goods was permitted on execution of bond pending completion of the cancellation process. en-us Tue, 19 Nov 1996 00:00:00 +0530 Wed, 10 Aug 2011 17:15:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86191 Retrospective conversion of the export shipping bill from DEEC to non-DEEC rendered the earlier DEEC entry non est in law, so the reimported goods remained eligible for Notification No. 97/95. The benefit could not be denied merely because the formal cancellation of the DEEC Book entries was still being completed administratively. Clearance of the goods was permitted on execution of bond pending completion of the cancellation process. Case-Laws Customs Tue, 19 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86191