https://www.taxtmi.com/caselaws?id=100800 DEPB entitlement depended on the consignments being handed over to Customs for examination before the policy change. The article explains that a conditional export benefit cannot be claimed unless the prescribed procedural requirements are fulfilled. Here, the goods were only partly received before the cut-off date, were not accompanied by package details, the CHA did not record arrival on that date, and permission to club the shipping bills was granted only later. On those facts, no lawful examination could be said to have taken place before the DEPB schedule was modified, so the old 17% rate was unavailable and the lower 9% rate applied. en-us Tue, 30 Oct 2001 00:00:00 +0530 Tue, 07 Feb 2012 11:35:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100800 DEPB entitlement depended on the consignments being handed over to Customs for examination before the policy change. The article explains that a conditional export benefit cannot be claimed unless the prescribed procedural requirements are fulfilled. Here, the goods were only partly received before the cut-off date, were not accompanied by package details, the CHA did not record arrival on that date, and permission to club the shipping bills was granted only later. On those facts, no lawful examination could be said to have taken place before the DEPB schedule was modified, so the old 17% rate was unavailable and the lower 9% rate applied. Case-Laws Customs Tue, 30 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100800