https://www.taxtmi.com/caselaws?id=346087 The Tribunal upheld the impugned orders, dismissing the appeals seeking conversion of free shipping bills into DEPB shipping bills. The decision was based on the lack of physical examination of goods, the delay in filing the conversion request, and the strict requirements of the DEPB scheme. The Revenue's argument that conversions should not be routine and must be substantiated by contemporaneous documentary evidence was accepted, emphasizing the need for proper verification and adherence to scheme conditions. en-us Mon, 31 Jul 2017 00:00:00 +0530 Fri, 04 Aug 2017 07:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346087 The Tribunal upheld the impugned orders, dismissing the appeals seeking conversion of free shipping bills into DEPB shipping bills. The decision was based on the lack of physical examination of goods, the delay in filing the conversion request, and the strict requirements of the DEPB scheme. The Revenue's argument that conversions should not be routine and must be substantiated by contemporaneous documentary evidence was accepted, emphasizing the need for proper verification and adherence to scheme conditions. Case-Laws Customs Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346087