2013 (12) TMI 350

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..... th Jan.’04 - according to the circular, conversion can only be allowed when the benefit of export promotion scheme claimed by an exporter has been denied by the DGFT/Ministry of Commerce/Customs due to any dispute. In the absence of rejection of the claim under a scheme due to any dispute, the conversion request has been rejected. there is no reason for rejection under the statutory provision, as .....

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..... some time on the application for stay of operation of the order of the Commissioner of Customs rejecting the request of the exporters for conversion of five shipping bills from EPCG Drawback Scheme to EPCG Drawback and Advance Licence Scheme, I find that it is possible to take up the appeal itself for final hearing and proceed to do so with the consent of both sides after rejecting the prayer for .....

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..... an endorsement in the Chartered Engineer s certificate with the export particulars, namely, shipping bills nos. etc. The export has taken in the month of Mar. 10 and the request for conversion is in the following month. In the above circumstances, the request for conversion claimed by the exporters is to be allowed. I, therefore, set aside the impugned order and allow the appeal. (Dictated and .....

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