https://www.taxtmi.com/caselaws?id=240685 The Appellate Tribunal CESTAT Chennai allowed the appeal, overturning the Commissioner of Customs' decision and ruling in favor of the exporters. The Tribunal held that the conversion of shipping bills from the EPCG Drawback Scheme to the EPCG Drawback and Advance Licence Scheme under Section 149 of the Customs Act should be permitted based on the documents available at the time of export, despite the Commissioner's reliance on Circular No. 4/2004-Cus. The judgment highlights the significance of complying with statutory provisions and the documentation present during export for such conversion requests. en-us Fri, 13 May 2011 00:00:00 +0530 Tue, 10 Dec 2013 08:00:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240685 The Appellate Tribunal CESTAT Chennai allowed the appeal, overturning the Commissioner of Customs' decision and ruling in favor of the exporters. The Tribunal held that the conversion of shipping bills from the EPCG Drawback Scheme to the EPCG Drawback and Advance Licence Scheme under Section 149 of the Customs Act should be permitted based on the documents available at the time of export, despite the Commissioner's reliance on Circular No. 4/2004-Cus. The judgment highlights the significance of complying with statutory provisions and the documentation present during export for such conversion requests. Case-Laws Customs Fri, 13 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240685