https://www.taxtmi.com/caselaws?id=53206 Conversion of Drawback Shipping Bills into DEEC Shipping Bills was allowed where the prescribed circular conditions were satisfied and the export goods had been examined without objection. Delay, prior import against the advance licence, and alleged absence of error or communication lapse were treated as insufficient grounds to refuse conversion. The fact that conversion had already been permitted for other shipping bills covering the same product further supported the request. The operative principle is that shipping bill conversion cannot be denied when the governing conditions are met and no objection was raised at examination. en-us Tue, 17 Feb 2004 00:00:00 +0530 Mon, 11 Oct 2010 15:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53206 Conversion of Drawback Shipping Bills into DEEC Shipping Bills was allowed where the prescribed circular conditions were satisfied and the export goods had been examined without objection. Delay, prior import against the advance licence, and alleged absence of error or communication lapse were treated as insufficient grounds to refuse conversion. The fact that conversion had already been permitted for other shipping bills covering the same product further supported the request. The operative principle is that shipping bill conversion cannot be denied when the governing conditions are met and no objection was raised at examination. Case-Laws Customs Tue, 17 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53206