https://www.taxtmi.com/caselaws?id=243266 Conversion of shipping bills from the DEPB scheme to the drawback scheme was treated as permissible where exports had already been processed without objection and the later objection arose only during DEPB verification. Rule 12(1)(a) of the Customs and Central Excise Drawback Rules, 1995 allows the Commissioner of Customs to relax strict compliance where non-compliance occurred for reasons beyond the exporter's control. On the record, no failure by the exporter to meet the relevant requirements was shown, and departmental delay in deciding the request could not defeat the claim. Conversion to drawback was therefore allowed. en-us Thu, 12 Sep 2013 00:00:00 +0530 Thu, 14 May 2015 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243266 Conversion of shipping bills from the DEPB scheme to the drawback scheme was treated as permissible where exports had already been processed without objection and the later objection arose only during DEPB verification. Rule 12(1)(a) of the Customs and Central Excise Drawback Rules, 1995 allows the Commissioner of Customs to relax strict compliance where non-compliance occurred for reasons beyond the exporter's control. On the record, no failure by the exporter to meet the relevant requirements was shown, and departmental delay in deciding the request could not defeat the claim. Conversion to drawback was therefore allowed. Case-Laws Customs Thu, 12 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243266