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Issues:
1. Rejection of conversion of Shipping Bills from duty free to DEPB scheme. 2. Interpretation of Circulars and conditions for conversion. 3. Compliance with export promotion scheme guidelines. 4. Application of natural justice principles in decision-making process. Analysis: 1. The appeal was filed against the rejection of the conversion of Shipping Bills from duty free to DEPB scheme by the Commissioner of Customs & Central Excise. The appellants exported goods and applied for conversion based on relevant Circulars. The High Court remanded the case to the Commissioner for reconsideration, leading to the current appeal before the Tribunal. 2. The advocate argued that the appellants fulfilled the conditions specified in Circulars for conversion. The Commissioner rejected the conversion stating the appellants were not aware of the DEPB Scheme at the time of export and did not have the intention to file Shipping Bills under DEPB. The Tribunal noted that Circular No. 40/2003 relaxed certain conditions, and the Commissioner should have considered the spirit of the Circulars rather than just the letter. 3. The Tribunal emphasized that the Commissioner did not properly consider the conditions for conversion as per Circulars. It was highlighted that the appellants should be entitled to conversion if they fulfilled the specified conditions. The Tribunal remanded the matter to the Original authority for a fresh decision, instructing a thorough examination of compliance with conditions for granting the benefit of conversion into DEPB Shipping Bills. 4. The Tribunal stressed the importance of following the spirit of the Circulars and providing the benefit of conversion if the conditions were met, regardless of the appellants' awareness or previous advice received. The decision-making process should adhere to the guidelines and principles of natural justice, ensuring a fair opportunity for the appellants to present their case. All issues were kept open for further consideration by the Commissioner.
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