https://www.taxtmi.com/caselaws?id=117859 Conversion of duty-free Shipping Bills into DEPB Shipping Bills had to be tested against Circular No. 6/2003-Customs, as relaxed by Circular No. 40/2003-Customs, and not refused merely because the exporter was unaware of the DEPB Scheme at the time of export. The governing question was whether the conditions in paragraphs 4(a), (b) and (c) of the circular, together with the additional relaxed condition, were satisfied. The exporter's lack of prior knowledge was held irrelevant to entitlement, and the authorities were required to apply the circulars in a practical and purposive manner. The rejection was set aside in principle and the matter remanded for fresh examination of the circular conditions. en-us Thu, 21 Jul 2005 00:00:00 +0530 Wed, 27 Jun 2012 10:20:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117859 Conversion of duty-free Shipping Bills into DEPB Shipping Bills had to be tested against Circular No. 6/2003-Customs, as relaxed by Circular No. 40/2003-Customs, and not refused merely because the exporter was unaware of the DEPB Scheme at the time of export. The governing question was whether the conditions in paragraphs 4(a), (b) and (c) of the circular, together with the additional relaxed condition, were satisfied. The exporter's lack of prior knowledge was held irrelevant to entitlement, and the authorities were required to apply the circulars in a practical and purposive manner. The rejection was set aside in principle and the matter remanded for fresh examination of the circular conditions. Case-Laws Customs Thu, 21 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117859