2007 (6) TMI 333

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..... his appeal filed by M/s. Nucleus Satellite Communications Pvt. Ltd. is directed against a communication dated 28-6-05 of the Assistant Commissioner of Customs (Exports), informing them that the appropriate authority as per Board's Circular No. 4/04 dated 16-1-04 had rejected their request for conversion of free shipping bill into DEPB shipping bill. The appellants had exported 720 dish antennae vi .....

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..... d on such a ground. He submits that in terms of Section 149 of the Customs Act, the exporter is entitled to amend the subject shipping bill, subject to the conditions prescribed in the proviso to the said Section. The appellants had made the export as per the procedure prescribed including endorsement of examination of the export cargo by the jurisdictional Central Excise Superintendent. The appel .....

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..... ties whether the impugned exports could be treated as the DEPB export in view of the documents such as ARE-2 covering the consignment. 3. The ld. JDR submits that the relevant Circular No. 4/04 dated 16-1-04 does not allow conversion of free shipping bills into DEPB shipping bills. He also submits that in case the request for amending the shipping bills was allowed, the same should be subjec .....

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