https://www.taxtmi.com/caselaws?id=153255 Conversion of shipping bills from the DEEC scheme to the drawback scheme may be examined on merits where the governing circular is read with Rule 12(1)(a) of the Customs and Central Excise Duty Drawback Rules, 1995. The Commissioner has discretion to consider exemption from strict compliance when required particulars or declarations were not made for reasons beyond the exporter's control, and the circular is treated as permitting case-specific scrutiny rather than imposing an absolute bar. A request for conversion from one export promotion scheme to another is materially different from conversion from a free shipping bill because relevant export particulars and endorsements may already be available. The matter was therefore remitted for fresh consideration after hearing the exporter. en-us Thu, 08 Jul 2010 00:00:00 +0530 Thu, 04 May 2017 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153255 Conversion of shipping bills from the DEEC scheme to the drawback scheme may be examined on merits where the governing circular is read with Rule 12(1)(a) of the Customs and Central Excise Duty Drawback Rules, 1995. The Commissioner has discretion to consider exemption from strict compliance when required particulars or declarations were not made for reasons beyond the exporter's control, and the circular is treated as permitting case-specific scrutiny rather than imposing an absolute bar. A request for conversion from one export promotion scheme to another is materially different from conversion from a free shipping bill because relevant export particulars and endorsements may already be available. The matter was therefore remitted for fresh consideration after hearing the exporter. Case-Laws Customs Thu, 08 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153255