https://www.taxtmi.com/caselaws?id=210952 Rejection of conversion of shipping bills from DEPB to DEEC was held unsustainable because the adjudication was not supported by a speaking order and did not show proper application of mind to the exporter's documents. The exporter was also not afforded a proper opportunity of hearing on the material issues. The Tribunal noted that the factual question whether the export goods were manufactured from the relevant imported inputs required fresh examination on documentary evidence. The impugned order was therefore set aside and the matter remanded for de novo decision after giving a reasonable opportunity to the exporter and considering the evidence produced. en-us Mon, 18 Jul 2011 00:00:00 +0530 Fri, 24 Feb 2012 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210952 Rejection of conversion of shipping bills from DEPB to DEEC was held unsustainable because the adjudication was not supported by a speaking order and did not show proper application of mind to the exporter's documents. The exporter was also not afforded a proper opportunity of hearing on the material issues. The Tribunal noted that the factual question whether the export goods were manufactured from the relevant imported inputs required fresh examination on documentary evidence. The impugned order was therefore set aside and the matter remanded for de novo decision after giving a reasonable opportunity to the exporter and considering the evidence produced. Case-Laws Customs Mon, 18 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210952