https://www.taxtmi.com/caselaws?id=290115 Conversion of export shipping bills from the DEEC Scheme to the Duty Drawback Scheme was examined under the applicable customs circulars and the surrounding customs record. The analysis noted that the relevant shipping bills were unrelated to the export consignment that triggered the dispute, and that later trade records showed them as settled rather than provisional. It also relied on the principle that conversion between export incentive schemes may be permitted where the governing circulars and factual matrix support reconsideration. On that basis, the rejection of conversion was found unsustainable and conversion to the Duty Drawback Scheme was held to be available. en-us Fri, 10 Aug 2018 00:00:00 +0530 Wed, 09 Sep 2020 18:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290115 Conversion of export shipping bills from the DEEC Scheme to the Duty Drawback Scheme was examined under the applicable customs circulars and the surrounding customs record. The analysis noted that the relevant shipping bills were unrelated to the export consignment that triggered the dispute, and that later trade records showed them as settled rather than provisional. It also relied on the principle that conversion between export incentive schemes may be permitted where the governing circulars and factual matrix support reconsideration. On that basis, the rejection of conversion was found unsustainable and conversion to the Duty Drawback Scheme was held to be available. Case-Laws Customs Fri, 10 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290115