https://www.taxtmi.com/caselaws?id=92551 The Appellate Tribunal CEGAT, Mumbai upheld the Assistant Commissioner's decision to deny the conversion request of a bill of entry for duty-free import under Notification 13/81 for machinery. The Tribunal found that the delay in seeking conversion, lack of permission from the Development Commissioner, and the importer's actions leading to demurrage costs supported the revenue interests over export promotion activities, ultimately dismissing the appeal and reinstating the Assistant Commissioner's order. en-us Tue, 12 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 14:12:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92551 The Appellate Tribunal CEGAT, Mumbai upheld the Assistant Commissioner's decision to deny the conversion request of a bill of entry for duty-free import under Notification 13/81 for machinery. The Tribunal found that the delay in seeking conversion, lack of permission from the Development Commissioner, and the importer's actions leading to demurrage costs supported the revenue interests over export promotion activities, ultimately dismissing the appeal and reinstating the Assistant Commissioner's order. Case-Laws Customs Tue, 12 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92551