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    <title>2013 (12) TMI 1193 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the Commissioner&#039;s rejection of converting Free Shipping Bills into DEPB Shipping Bills based on a retrospective Public Notice, emphasizing the importance of considering public notices retrospectively to benefit exporters. The decision highlights the need to interpret regulations in a manner that serves public interest and ensures fairness in trade matters. The ruling establishes a precedent for allowing conversions based on retrospective public notices to uphold the spirit of the law and promote justice in trade-related issues.</description>
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      <description>The Tribunal set aside the Commissioner&#039;s rejection of converting Free Shipping Bills into DEPB Shipping Bills based on a retrospective Public Notice, emphasizing the importance of considering public notices retrospectively to benefit exporters. The decision highlights the need to interpret regulations in a manner that serves public interest and ensures fairness in trade matters. The ruling establishes a precedent for allowing conversions based on retrospective public notices to uphold the spirit of the law and promote justice in trade-related issues.</description>
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