https://www.taxtmi.com/caselaws?id=203692 Conversion of shipping bills from the DFIA Scheme to the DEPB Scheme was required to be considered by the jurisdictional Commissioner under the applicable circular, since the power to permit conversion vested in that authority subject to prescribed conditions. The earlier rejection by the Authorized Officer and the appellate affirmation could not stand because the later cancellation of the DFIA authorisation was a relevant subsequent development that had not been examined by the authorities below. The matter was remanded for fresh adjudication by the competent authority after considering the circular, the cancellation letter, and granting the appellants an adequate opportunity of hearing. en-us Thu, 05 May 2011 00:00:00 +0530 Fri, 09 Sep 2022 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203692 Conversion of shipping bills from the DFIA Scheme to the DEPB Scheme was required to be considered by the jurisdictional Commissioner under the applicable circular, since the power to permit conversion vested in that authority subject to prescribed conditions. The earlier rejection by the Authorized Officer and the appellate affirmation could not stand because the later cancellation of the DFIA authorisation was a relevant subsequent development that had not been examined by the authorities below. The matter was remanded for fresh adjudication by the competent authority after considering the circular, the cancellation letter, and granting the appellants an adequate opportunity of hearing. Case-Laws Customs Thu, 05 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203692