https://www.taxtmi.com/caselaws?id=348748 The Tribunal upheld the lower authorities' decisions, dismissing the appeals regarding the conversion of free shipping bills into DEPB shipping bills. The conversion request was denied due to failure to meet the requirements of Section 149 of the Customs Act and Board's Circular No. 4/2004. The judgment emphasized that such conversions are not automatic and necessitate timely requests, documentary evidence, and physical verification of goods by Customs to prevent abuse of export promotion schemes. en-us Fri, 01 Sep 2017 00:00:00 +0530 Fri, 29 Jun 2018 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348748 The Tribunal upheld the lower authorities' decisions, dismissing the appeals regarding the conversion of free shipping bills into DEPB shipping bills. The conversion request was denied due to failure to meet the requirements of Section 149 of the Customs Act and Board's Circular No. 4/2004. The judgment emphasized that such conversions are not automatic and necessitate timely requests, documentary evidence, and physical verification of goods by Customs to prevent abuse of export promotion schemes. Case-Laws Customs Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348748