https://www.taxtmi.com/caselaws?id=236852 Conversion of shipping bills from DFRC to DEPB was treated as permissible where the delay was satisfactorily explained, including loss of shipping bills, lodging of an FIR, and filing the request after the documents were traced. The circular's time limit was not treated as fatal, and a record-based mismatch in shipping bill numbers was rejected. The request also could not be denied on unsubstantiated allegations of fraud or misdeclaration, because the cancellation order did not establish fraud as alleged and the exported goods were verifiable from the shipping bills and existing records. A liberal approach was applied to the export incentive scheme, and conversion was directed to be allowed on merits. en-us Thu, 21 Jun 2012 00:00:00 +0530 Sat, 04 Jan 2014 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236852 Conversion of shipping bills from DFRC to DEPB was treated as permissible where the delay was satisfactorily explained, including loss of shipping bills, lodging of an FIR, and filing the request after the documents were traced. The circular's time limit was not treated as fatal, and a record-based mismatch in shipping bill numbers was rejected. The request also could not be denied on unsubstantiated allegations of fraud or misdeclaration, because the cancellation order did not establish fraud as alleged and the exported goods were verifiable from the shipping bills and existing records. A liberal approach was applied to the export incentive scheme, and conversion was directed to be allowed on merits. Case-Laws Customs Thu, 21 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236852