https://www.taxtmi.com/caselaws?id=244556 The Tribunal upheld the Commissioner of Customs' rejection of the appellant's request to convert a Shipping Bill from a no incentive scheme to the DEPB Scheme. Emphasizing the necessity of customs examination for scheme conversions, the Tribunal found discrepancies in documentation and highlighted the requirement for physical verification by customs officers. Citing relevant circulars and judicial precedents, the Tribunal concluded that proper procedures must be followed for availing export schemes, ultimately affirming the Commissioner's decision and dismissing the appeal. en-us Fri, 22 Nov 2013 00:00:00 +0530 Mon, 08 Feb 2016 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244556 The Tribunal upheld the Commissioner of Customs' rejection of the appellant's request to convert a Shipping Bill from a no incentive scheme to the DEPB Scheme. Emphasizing the necessity of customs examination for scheme conversions, the Tribunal found discrepancies in documentation and highlighted the requirement for physical verification by customs officers. Citing relevant circulars and judicial precedents, the Tribunal concluded that proper procedures must be followed for availing export schemes, ultimately affirming the Commissioner's decision and dismissing the appeal. Case-Laws Customs Fri, 22 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244556