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    <title>2017 (12) TMI 512 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the rejection of the appellant&#039;s request to convert free shipping bills into DEPB/DBK shipping bills under Sec. 149 of the Customs Act, 1962, despite being an EOU. Previous judgments established the inadmissibility of such conversions, regardless of EOU or DTA status. Citing legal principles and High Court decisions, the Tribunal dismissed the appeal, emphasizing the consistent application of the law in similar cases and the lack of grounds for a different outcome based on the appellant&#039;s status as an EOU.</description>
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      <title>2017 (12) TMI 512 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=352243</link>
      <description>The Tribunal upheld the rejection of the appellant&#039;s request to convert free shipping bills into DEPB/DBK shipping bills under Sec. 149 of the Customs Act, 1962, despite being an EOU. Previous judgments established the inadmissibility of such conversions, regardless of EOU or DTA status. Citing legal principles and High Court decisions, the Tribunal dismissed the appeal, emphasizing the consistent application of the law in similar cases and the lack of grounds for a different outcome based on the appellant&#039;s status as an EOU.</description>
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      <pubDate>Tue, 24 Oct 2017 00:00:00 +0530</pubDate>
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