https://www.taxtmi.com/highlights?id=61775 100% EOU - Conversion of free shipping bills filed under EOU scheme into drawback shipping bills - In the present case, the request is only for conversion of free shipping bills in terms of section 149 of the Customs Act, 1962. It is not the case of the department that the appellant has not produced sufficient document to prove that the export of goods were done by them. So also there is no allegation that there is delay in filing the request for conversion. On such score, the request for conversion cannot be denied - AT en-us Thu, 03 Feb 2022 08:32:08 +0530 Thu, 03 Feb 2022 08:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61775 100% EOU - Conversion of free shipping bills filed under EOU scheme into drawback shipping bills - In the present case, the request is only for conversion of free shipping bills in terms of section 149 of the Customs Act, 1962. It is not the case of the department that the appellant has not produced sufficient document to prove that the export of goods were done by them. So also there is no allegation that there is delay in filing the request for conversion. On such score, the request for conversion cannot be denied - AT Highlights Customs Thu, 03 Feb 2022 08:32:08 +0530 https://www.taxtmi.com/highlights?id=61775