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TMI Blog2007 (6) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... or conversion in view of the statutory provisions contained in Section 149 - As the exporter had been pursuing the conversion sought since 2004, it is expected that the Commissioner will order conversion of the free shipping bills into DEEC shipping bills in a period of two months from the date of receipt of this order - appeal allowed in part. - C/452/2005 - 673/2007 - Dated:- 1-6-2007 - Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after filing the application with the DGFT and before obtaining the DEEC licence. On 22-9-04, the importer had approached the Directorate of Drawback for converting the free shipping bills into shipping bills under DEEC scheme. They had filed the free shipping bills initially as the CHA had informed them that the shipping bills could be got converted later on. They had obtained advance licence aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hems Ltd. v. CC, Chennai reported in 2006 (203) E.L.T. 588 (Tri.-Chen), wherein the Tribunal had allowed a similar appeal taking into account the provisions contained in Section 149 of the Customs Act, which the CBEC had overlooked in denying conversion of free shipping bills to DEEC/DEPB shipping bills. He claimed that the appellant should be granted a similar relief of amending the shipping bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were made. Circular No. 4/04 dated 6-1-04 had debarred the conversion of free shipping bills into advanced licence shipping bills as it creates difficulties in the wake of online assessment. I do not find this as adequate ground to deny an exporter the incentives granted by the Government. If the exporter is able to satisfy the authorities with documentary evidence that existed at the time of res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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