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2007 (6) TMI 334 - AT - CustomsEXIM - Conversion of free shipping bills into DEEC shipping bills - Held that: - If the exporter is able to satisfy the authorities with documentary evidence that existed at the time of respective shipments, the department is bound to allow the request for conversion in view of the statutory provisions contained in Section 149 - As the exporter had been pursuing the conversion sought since 2004, it is expected that the Commissioner will order conversion of the free shipping bills into DEEC shipping bills in a period of two months from the date of receipt of this order - appeal allowed in part.
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