https://www.taxtmi.com/caselaws?id=118161 The Tribunal overturned the Commissioner's decision, allowing the appeal by the appellant company. It ruled that the Commissioner should have permitted the conversion of DEPB Shipping Bills to DEEC Shipping Bills under Section 149 of the Customs Act, 1962, based on existing documentary evidence. The Tribunal emphasized that Board circulars cannot override statutory rights and directed adherence to its prior rulings and statutory provisions. The impugned order was declared invalid, affirming the appellant's statutory rights for amendment. en-us Fri, 17 Mar 2006 00:00:00 +0530 Mon, 04 Mar 2024 19:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118161 The Tribunal overturned the Commissioner's decision, allowing the appeal by the appellant company. It ruled that the Commissioner should have permitted the conversion of DEPB Shipping Bills to DEEC Shipping Bills under Section 149 of the Customs Act, 1962, based on existing documentary evidence. The Tribunal emphasized that Board circulars cannot override statutory rights and directed adherence to its prior rulings and statutory provisions. The impugned order was declared invalid, affirming the appellant's statutory rights for amendment. Case-Laws Customs Fri, 17 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118161