https://www.taxtmi.com/caselaws?id=53414 Board circulars permitting conversion of free shipping bills into DFRC shipping bills were applied to allow conversion where export documents proved use of eligible inputs, the export product fell within the relevant SION entry, and scheme conditions were otherwise met. The exporter was not required to prove that free shipping bills had been filed under compulsion, so refusal on that ground was unsustainable. Conversion nevertheless remained subject to the port-notification condition: exports through Mundra Port qualified because it was notified at the relevant time, while exports through Jakhao Port did not because notification came later. en-us Tue, 31 Aug 2004 00:00:00 +0530 Mon, 01 Jul 2024 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53414 Board circulars permitting conversion of free shipping bills into DFRC shipping bills were applied to allow conversion where export documents proved use of eligible inputs, the export product fell within the relevant SION entry, and scheme conditions were otherwise met. The exporter was not required to prove that free shipping bills had been filed under compulsion, so refusal on that ground was unsustainable. Conversion nevertheless remained subject to the port-notification condition: exports through Mundra Port qualified because it was notified at the relevant time, while exports through Jakhao Port did not because notification came later. Case-Laws Customs Tue, 31 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53414