https://www.taxtmi.com/caselaws?id=121851 A binding circular required applications for conversion of a free Shipping Bill into a DEPB Shipping Bill to be considered on merits by the Jurisdictional Commissioner. An Assistant Commissioner could not lawfully exercise that function where the circular vested the decision-making power in the Commissioner. Because the rejection was passed by an not competent under the prescribed procedure, the orders were set aside and the applications were remanded for fresh adjudication by the Jurisdictional Commissioner after affording a reasonable opportunity of hearing. en-us Mon, 02 Apr 2007 00:00:00 +0530 Mon, 06 Aug 2012 17:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121851 A binding circular required applications for conversion of a free Shipping Bill into a DEPB Shipping Bill to be considered on merits by the Jurisdictional Commissioner. An Assistant Commissioner could not lawfully exercise that function where the circular vested the decision-making power in the Commissioner. Because the rejection was passed by an not competent under the prescribed procedure, the orders were set aside and the applications were remanded for fresh adjudication by the Jurisdictional Commissioner after affording a reasonable opportunity of hearing. Case-Laws Customs Mon, 02 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121851