https://www.taxtmi.com/caselaws?id=221740 The High Court held that the conversion of Shipping Bills without proof of rejection by DGFT, as required by Circular No.4/2004, was not permissible. It was determined that the request for conversion did not fall under Section 149 of the Customs Act, as it constituted a scheme change with revenue implications. Additionally, the addition of the DEEC Scheme was considered a reassessment, not a simple amendment, and could not be allowed retrospectively. The Court set aside the Tribunal's decision, ruling in favor of the Department and highlighting the importance of procedural compliance and distinguishing between amendments and conversions under the Customs Act. en-us Thu, 14 Mar 2013 00:00:00 +0530 Fri, 16 Aug 2013 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221740 The High Court held that the conversion of Shipping Bills without proof of rejection by DGFT, as required by Circular No.4/2004, was not permissible. It was determined that the request for conversion did not fall under Section 149 of the Customs Act, as it constituted a scheme change with revenue implications. Additionally, the addition of the DEEC Scheme was considered a reassessment, not a simple amendment, and could not be allowed retrospectively. The Court set aside the Tribunal's decision, ruling in favor of the Department and highlighting the importance of procedural compliance and distinguishing between amendments and conversions under the Customs Act. Case-Laws Customs Thu, 14 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221740