https://www.taxtmi.com/caselaws?id=114348 The Appellate Tribunal CESTAT, Kolkata dismissed the appeal challenging the rejection of a request to convert a General Bill of Export to a DEEC Bill of Export under Section 149 of the Customs Act, 1962. The Tribunal found no evidence of discrimination or unfair exercise of discretion by the authority and upheld the rejection based on the communication from the Deputy Commissioner, LCS, Raxaul. The decision emphasized the importance of adhering to legal provisions governing post-export amendments and the need for substantial evidence in such cases. en-us Tue, 13 Jul 2004 00:00:00 +0530 Mon, 14 May 2012 18:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114348 The Appellate Tribunal CESTAT, Kolkata dismissed the appeal challenging the rejection of a request to convert a General Bill of Export to a DEEC Bill of Export under Section 149 of the Customs Act, 1962. The Tribunal found no evidence of discrimination or unfair exercise of discretion by the authority and upheld the rejection based on the communication from the Deputy Commissioner, LCS, Raxaul. The decision emphasized the importance of adhering to legal provisions governing post-export amendments and the need for substantial evidence in such cases. Case-Laws Customs Tue, 13 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114348