https://www.taxtmi.com/caselaws?id=50895 Shipping bills filed under the DEEC scheme could be converted into drawback shipping bills where the governing circular permitted such conversion and the alleged defects were procedural or curable. The Tribunal treated objections such as non-mention of denier, absence of representative samples, omission of drawback sub-serial details, and missing certificates as matters that could be verified later by the proper officer when processing the drawback claim. It held that refusal based on these objections rested on speculative assumptions rather than any established legal bar, and the rejection of conversion was set aside. en-us Tue, 16 Oct 2001 00:00:00 +0530 Sat, 18 Sep 2010 12:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50895 Shipping bills filed under the DEEC scheme could be converted into drawback shipping bills where the governing circular permitted such conversion and the alleged defects were procedural or curable. The Tribunal treated objections such as non-mention of denier, absence of representative samples, omission of drawback sub-serial details, and missing certificates as matters that could be verified later by the proper officer when processing the drawback claim. It held that refusal based on these objections rested on speculative assumptions rather than any established legal bar, and the rejection of conversion was set aside. Case-Laws Customs Tue, 16 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50895