https://www.taxtmi.com/caselaws?id=121776 The Tribunal allowed the appeal in favor of the exporter, permitting the conversion of the free shipping bill into a DEPB shipping bill. The rejection based on Circular No. 4/04 was overturned, emphasizing the exporter's legitimate entitlement under government policies to promote exports. The Tribunal held that denying export incentives could hinder the objective of encouraging exports and found no valid reason to deny the conversion request, ultimately ruling in favor of the exporter under Section 149 of the Customs Act. en-us Fri, 01 Jun 2007 00:00:00 +0530 Wed, 15 Nov 2017 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121776 The Tribunal allowed the appeal in favor of the exporter, permitting the conversion of the free shipping bill into a DEPB shipping bill. The rejection based on Circular No. 4/04 was overturned, emphasizing the exporter's legitimate entitlement under government policies to promote exports. The Tribunal held that denying export incentives could hinder the objective of encouraging exports and found no valid reason to deny the conversion request, ultimately ruling in favor of the exporter under Section 149 of the Customs Act. Case-Laws Customs Fri, 01 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121776