https://www.taxtmi.com/caselaws?id=218982 Free Shipping Bills may be converted into Export Promotion Scheme Shipping Bills where contemporaneous export documents, including ARE-1, establish the description and value of goods, the discharge of export obligation, and certification by Central Excise officers. The conversion cannot be refused merely because the shipping bills did not declare the scheme code, if the essential facts are verifiable from existing records and there is no allegation of fraud or manipulation. The text notes that the request satisfied the Board's circular and that rejection on the stated facts was unsustainable. en-us Tue, 21 Feb 2012 00:00:00 +0530 Mon, 14 Jan 2013 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218982 Free Shipping Bills may be converted into Export Promotion Scheme Shipping Bills where contemporaneous export documents, including ARE-1, establish the description and value of goods, the discharge of export obligation, and certification by Central Excise officers. The conversion cannot be refused merely because the shipping bills did not declare the scheme code, if the essential facts are verifiable from existing records and there is no allegation of fraud or manipulation. The text notes that the request satisfied the Board's circular and that rejection on the stated facts was unsustainable. Case-Laws Customs Tue, 21 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218982