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2012 (12) TMI 152 - CESTAT, CHENNAIConversion of free Shipping Bill into DEPB Shipping Bill - appellants exported Losartan Potassium Tablets under free Shipping Bill – Held that:- Circulars issued by the Board do not permit conversion of free Shipping Bill into any export promotion Shipping Bill like DFIA, DEPB etc. Para (iv) of the circular dated 23-9-2010 states that free Shipping Bills are subject to nil examination norms. Conversion of free Shipping Bill into export promotion scheme Shipping Bill should not be allowed - circular does put conditions and limitations in regard to substitution of Shipping Bills and the same can be construed as limiting exercise of the powers of the proper officer under Section 149 - order passed by the adjudicating Commissioner following those circulars cannot be faulted with - appeal is dismissed.
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