Conversion of MEIS Shipping Bills to DEPB Scheme was permissible where bills not ‘free shipping bills’

Principal Commissioner of Customs Vs Louverline Blinds (Karnataka High Court) Conclusion: Conversion of MEIS shipping bills to the DEPB scheme was permissible where bills not ‘free shipping bills as the scale of examination under both schemes was similar and the non-examination of goods could not be attributed to the assessee. Held: Assessee was engaged in the manufacture of motorized curtain and blind assemblies and their accessories. For manufacturing goods meant for export, it imported various inputs under an Advance Authorization License, including ceiling brackets and curtain track belt...