https://www.taxtmi.com/caselaws?id=100800 DEPB benefit at the pre-modification rate required export consignments to be handed over to Customs for examination before the schedule changed. Mere arrival at the CONCOR Shed did not satisfy that condition where package details were absent, arrival was not recorded by the customs house agent, and permission to club shipping bills for container stuffing was granted only after the relevant date. Lawful examination could therefore not have occurred before the policy change. The conditional DEPB benefit was unavailable because the prescribed requirements were not fulfilled, and the lower applicable 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 benefit at the pre-modification rate required export consignments to be handed over to Customs for examination before the schedule changed. Mere arrival at the CONCOR Shed did not satisfy that condition where package details were absent, arrival was not recorded by the customs house agent, and permission to club shipping bills for container stuffing was granted only after the relevant date. Lawful examination could therefore not have occurred before the policy change. The conditional DEPB benefit was unavailable because the prescribed requirements were not fulfilled, and the lower applicable rate applied. Case-Laws Customs Tue, 30 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100800