https://www.taxtmi.com/caselaws?id=325614 The Appellate Tribunal CESTAT Bangalore allowed the appeal, directing the lower authorities to accept the appellant's request for conversion of Free Shipping Bills into DEEC/Export Promotion Scheme Shipping Bills without delay. The Tribunal held that the refusal to permit conversion was erroneous as Section 149 of the Customs Act allows amendments to shipping bills based on existing documentary evidence at the time of export. The decision was based on precedents emphasizing that technical faults hindering the process should not prevent genuine requests for conversion. en-us Wed, 03 Feb 2016 00:00:00 +0530 Mon, 13 Feb 2017 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325614 The Appellate Tribunal CESTAT Bangalore allowed the appeal, directing the lower authorities to accept the appellant's request for conversion of Free Shipping Bills into DEEC/Export Promotion Scheme Shipping Bills without delay. The Tribunal held that the refusal to permit conversion was erroneous as Section 149 of the Customs Act allows amendments to shipping bills based on existing documentary evidence at the time of export. The decision was based on precedents emphasizing that technical faults hindering the process should not prevent genuine requests for conversion. Case-Laws Customs Wed, 03 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325614