https://www.taxtmi.com/caselaws?id=254348 The Court dismissed the Civil Miscellaneous Appeal, affirming the conversion of the Free Shipping Bill into a DEPB Shipping Bill. It emphasized the Customs officer's discretionary power under Section 149 of the Customs Act, 1962, highlighting the importance of factual circumstances and submission of relevant documents. The Court found the conversion request compliant with the law and based on benefits announced in a public notice, rejecting the appellant's arguments against the conversion. en-us Fri, 20 Dec 2013 00:00:00 +0530 Fri, 05 Dec 2014 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254348 The Court dismissed the Civil Miscellaneous Appeal, affirming the conversion of the Free Shipping Bill into a DEPB Shipping Bill. It emphasized the Customs officer's discretionary power under Section 149 of the Customs Act, 1962, highlighting the importance of factual circumstances and submission of relevant documents. The Court found the conversion request compliant with the law and based on benefits announced in a public notice, rejecting the appellant's arguments against the conversion. Case-Laws Customs Fri, 20 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254348