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2009 (8) TMI 655 - AT - CustomsCircular No. 4/2004, dated 16-1-2004- the appellant against the order wherein the request of the appellant was rejected for conversion of 15 shipping bills from DFRC to DEEC shipping bills. Held that- there is no infirmity in the impugned order as the same has been passed by the Adjudicating Authority considering the fact and in the light of the Circular No. 4/2004, dated 16-1-2004. The appeal is dismissed.
Issues: Request for conversion of shipping bills from DFRC to DEEC scheme rejected.
In this case, the appellant had exported goods under the DFRC scheme but later sought to convert the shipping bills to the DEEC scheme. The appellant failed to provide a valid reason for the delay in making this request, attributing it to the illness of the proprietor. The Commissioner of Customs considered the request in light of Circular No. 4/2004 and rejected it. The appellant appealed this decision. During the hearing, the appellant's counsel argued that the adjudicating authority wrongly rejected the request, citing the case of Modipon Ltd. v. CC, New Delhi. On the other hand, the SDR contended that the decision to reject the request was correct, relying on the case of CCE, Vadodara v. Dhiren Chemical Industries, which emphasized the binding nature of the Board's Circular on revenue matters. After considering the arguments and case laws presented by both parties, the Member (J) of the Appellate Tribunal found no fault in the adjudicating authority's decision. The Member noted that the decision was made in accordance with Circular No. 4/2004 and that the reliance on the Modipon Ltd. case was not applicable. The Member emphasized that the Adjudicating Authority must adhere to the Board's Circular and dismissed the appeal, upholding the rejection of the request for conversion of shipping bills from DFRC to DEEC scheme.
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