2007 (4) TMI 510 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Kolkata allowed four appeals, remanding them to the Jurisdictional Commissioner for reconsideration. The rejection of the application for conversion of free Shipping Bill into DEPB Shipping Bill was set aside due to improper consideration by the Assistant Commissioner. The Commissioner is directed to pass appropriate orders after granting a reasonable opportunity of hearing to the Appellants.