https://www.taxtmi.com/caselaws?id=32232 Free shipping bills could be converted into DEEC scheme shipping bills under Section 149 of the Customs Act because the goods had been examined at the factory and exported in sealed containers, leaving no scope for misdeclaration or misuse of export benefits. The Tribunal noted that the departmental circular relied on to conversion had already been held contrary to Section 149, so the request for conversion was admissible and the Commissioner was directed to allow it on remand. en-us Thu, 23 Aug 2007 00:00:00 +0530 Fri, 30 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32232 Free shipping bills could be converted into DEEC scheme shipping bills under Section 149 of the Customs Act because the goods had been examined at the factory and exported in sealed containers, leaving no scope for misdeclaration or misuse of export benefits. The Tribunal noted that the departmental circular relied on to conversion had already been held contrary to Section 149, so the request for conversion was admissible and the Commissioner was directed to allow it on remand. Case-Laws Customs Thu, 23 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32232