https://www.taxtmi.com/caselaws?id=190384 The Tribunal's decision favored the appellant in a case involving the conversion of a free shipping bill to a DEPB scheme shipping bill. Despite a clerical error in the initial filing, the appellant provided sufficient documentary evidence to establish eligibility for DEPB benefit. The Tribunal emphasized the statutory right to seek document amendments under Section 149 of the Customs Act and cited previous judgments where similar conversion requests were allowed. The rejection of the conversion request was deemed unjustified, leading to the setting aside of the impugned order and allowing the appeal with consequential relief. en-us Tue, 29 Dec 2015 00:00:00 +0530 Tue, 14 Feb 2017 08:46:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190384 The Tribunal's decision favored the appellant in a case involving the conversion of a free shipping bill to a DEPB scheme shipping bill. Despite a clerical error in the initial filing, the appellant provided sufficient documentary evidence to establish eligibility for DEPB benefit. The Tribunal emphasized the statutory right to seek document amendments under Section 149 of the Customs Act and cited previous judgments where similar conversion requests were allowed. The rejection of the conversion request was deemed unjustified, leading to the setting aside of the impugned order and allowing the appeal with consequential relief. Case-Laws Customs Tue, 29 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190384