https://www.taxtmi.com/caselaws?id=121778 The Tribunal allowed the appeal filed by M/s. Sologuard Medical Devices Pvt. Ltd., directing the Commissioner to convert the free shipping bills into DEEC shipping bills within two months. Despite Circular No. 4/04 debarring such conversion, the Tribunal held that if the exporter can provide documentary evidence existing at the time of shipments, conversion should be allowed to avail incentives granted by the Government. The Tribunal emphasized the significance of documentary evidence for allowing such conversions under Section 149 of the Customs Act, disregarding Circular restrictions. en-us Fri, 01 Jun 2007 00:00:00 +0530 Wed, 15 Nov 2017 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121778 The Tribunal allowed the appeal filed by M/s. Sologuard Medical Devices Pvt. Ltd., directing the Commissioner to convert the free shipping bills into DEEC shipping bills within two months. Despite Circular No. 4/04 debarring such conversion, the Tribunal held that if the exporter can provide documentary evidence existing at the time of shipments, conversion should be allowed to avail incentives granted by the Government. The Tribunal emphasized the significance of documentary evidence for allowing such conversions under Section 149 of the Customs Act, disregarding Circular restrictions. Case-Laws Customs Fri, 01 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121778