https://www.taxtmi.com/caselaws?id=196066 Conversion of free shipping bills into advance licence, DEPB, DFRC or drawback shipping bills was permitted only on merits in individual cases where export documents established use of inputs in the exported product, the export was duly verified, and the exporter satisfied the scheme conditions. As the exporter produced no evidence of compliance and sought conversion after about three years, no basis existed for interference. The conversion was therefore not allowed and the Commissioner's order was sustained. en-us Tue, 03 Jan 2017 00:00:00 +0530 Sat, 18 Nov 2017 12:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196066 Conversion of free shipping bills into advance licence, DEPB, DFRC or drawback shipping bills was permitted only on merits in individual cases where export documents established use of inputs in the exported product, the export was duly verified, and the exporter satisfied the scheme conditions. As the exporter produced no evidence of compliance and sought conversion after about three years, no basis existed for interference. The conversion was therefore not allowed and the Commissioner's order was sustained. Case-Laws Customs Tue, 03 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196066