https://www.taxtmi.com/caselaws?id=254230 Refusal to permit conversion of shipping bills was set aside because the facts were substantially similar to CEA No. 280 of 2010, and the same reasoning was applied. The court treated the minor difference that conversion concerned 16 shipping bills and maize, rather than soyabean meal, as immaterial to the operative legal analysis. On that basis, the appeal was allowed and the connected miscellaneous application was disposed of in line with the precedent. en-us Wed, 18 Jan 2012 00:00:00 +0530 Tue, 16 Dec 2014 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254230 Refusal to permit conversion of shipping bills was set aside because the facts were substantially similar to CEA No. 280 of 2010, and the same reasoning was applied. The court treated the minor difference that conversion concerned 16 shipping bills and maize, rather than soyabean meal, as immaterial to the operative legal analysis. On that basis, the appeal was allowed and the connected miscellaneous application was disposed of in line with the precedent. Case-Laws Customs Wed, 18 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254230