https://www.taxtmi.com/caselaws?id=118243 Free shipping bills could be converted into DEPB shipping bills where export invoices, packing lists and examination reports showed the exporter's intention to claim DEPB and established entitlement under the relevant entry. The circular permitting conversion applied because the goods were verified as fabricated structures of MS/HR plates, sheets, coils and strips, and the documentary record supported the claim that the consignments had been cleared under free shipping bills despite that intention. However, DEPB benefit could not be extended to composite articles that had not been inspected or weighed at the time of export, because later assertion alone was insufficient to prove entitlement. en-us Fri, 05 May 2006 00:00:00 +0530 Fri, 29 Jun 2012 14:33:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118243 Free shipping bills could be converted into DEPB shipping bills where export invoices, packing lists and examination reports showed the exporter's intention to claim DEPB and established entitlement under the relevant entry. The circular permitting conversion applied because the goods were verified as fabricated structures of MS/HR plates, sheets, coils and strips, and the documentary record supported the claim that the consignments had been cleared under free shipping bills despite that intention. However, DEPB benefit could not be extended to composite articles that had not been inspected or weighed at the time of export, because later assertion alone was insufficient to prove entitlement. Case-Laws Customs Fri, 05 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118243