https://www.taxtmi.com/caselaws?id=203031 HC held that Section 149 of the Customs Act does not permit conversion of DEEC/DEPB shipping bills into DEEC/DEPB cum drawback bills after a long delay, especially when such conversion changes the entire nature and status of the documents. The exporter's plea of being a new exporter and having made a procedural mistake was rejected. Applying CBEC Circular No. 4/2004, the Commissioner rightly refused conversion/amendment sought more than one year after export, when necessary verification of goods and documents was no longer possible. CESTAT's affirmance of this view disclosed no perversity or illegality. No substantial question of law arose and the appeal was dismissed. en-us Wed, 06 Apr 2011 00:00:00 +0530 Thu, 27 Nov 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203031 HC held that Section 149 of the Customs Act does not permit conversion of DEEC/DEPB shipping bills into DEEC/DEPB cum drawback bills after a long delay, especially when such conversion changes the entire nature and status of the documents. The exporter's plea of being a new exporter and having made a procedural mistake was rejected. Applying CBEC Circular No. 4/2004, the Commissioner rightly refused conversion/amendment sought more than one year after export, when necessary verification of goods and documents was no longer possible. CESTAT's affirmance of this view disclosed no perversity or illegality. No substantial question of law arose and the appeal was dismissed. Case-Laws Customs Wed, 06 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203031