https://www.taxtmi.com/caselaws?id=30534 The Tribunal allowed the appeal concerning the conversion of a free shipping bill to an advance licence shipping bill under the Customs Act, 1962. The appellant's failure to record an export under the advance licence was at issue, with the Tribunal emphasizing that the Board's Circular was not binding and that conversion was permissible under Section 149 of the Act. Relying on precedents and the promotion of exports, the Tribunal set aside the impugned order, remanding the matter for the conversion in favor of the appellant. en-us Fri, 28 Mar 2008 00:00:00 +0530 Tue, 02 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30534 The Tribunal allowed the appeal concerning the conversion of a free shipping bill to an advance licence shipping bill under the Customs Act, 1962. The appellant's failure to record an export under the advance licence was at issue, with the Tribunal emphasizing that the Board's Circular was not binding and that conversion was permissible under Section 149 of the Act. Relying on precedents and the promotion of exports, the Tribunal set aside the impugned order, remanding the matter for the conversion in favor of the appellant. Case-Laws Customs Fri, 28 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30534