https://www.taxtmi.com/caselaws?id=345914 The Tribunal upheld the decision of the Commissioner (Appeals), dismissing the appellant's request for conversion of the Free Shipping Bill into DEEC (Advance Licence Scheme) Shipping Bill. The Tribunal emphasized that such conversions are discretionary, not a matter of right, and require strict adherence to procedural and documentary evidence. The appellant failed to meet the necessary conditions under Section 149 of the Customs Act, 1962, and Board's Circular No. 4/2004. The appeal was therefore dismissed due to lack of compliance with the stringent requirements for conversion. en-us Fri, 28 Jul 2017 00:00:00 +0530 Wed, 23 Aug 2017 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345914 The Tribunal upheld the decision of the Commissioner (Appeals), dismissing the appellant's request for conversion of the Free Shipping Bill into DEEC (Advance Licence Scheme) Shipping Bill. The Tribunal emphasized that such conversions are discretionary, not a matter of right, and require strict adherence to procedural and documentary evidence. The appellant failed to meet the necessary conditions under Section 149 of the Customs Act, 1962, and Board's Circular No. 4/2004. The appeal was therefore dismissed due to lack of compliance with the stringent requirements for conversion. Case-Laws Customs Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345914