https://www.taxtmi.com/caselaws?id=53637 Where export documents and contemporaneous declarations show the intended export promotion scheme, a bona fide omission in the shipping bill may be corrected by conversion under the governing customs circular if the prescribed conditions are met. On the facts described, the omission of DEPB was treated as a procedural lapse, the request for post-export amendment was made within time, and the material on record supported compliance with the circular. The refusal to permit conversion was therefore unsustainable. A quasi-judicial endorsement denying DEPB benefit was also held to be appealable because it had the direct effect of refusing fiscal relief. en-us Fri, 17 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 13:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53637 Where export documents and contemporaneous declarations show the intended export promotion scheme, a bona fide omission in the shipping bill may be corrected by conversion under the governing customs circular if the prescribed conditions are met. On the facts described, the omission of DEPB was treated as a procedural lapse, the request for post-export amendment was made within time, and the material on record supported compliance with the circular. The refusal to permit conversion was therefore unsustainable. A quasi-judicial endorsement denying DEPB benefit was also held to be appealable because it had the direct effect of refusing fiscal relief. Case-Laws Customs Fri, 17 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53637