2017 (1) TMI 1487

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..... ORDER This is the second round of litigation before the Tribunal. The Tribunal vide Order Nos. A-534-537/Col/07, dated 2-4-2007 had set aside the order-in-appeal and remanded the matter to the Commissioner of Customs (Port). 2. Briefly stated, the facts of the case are that the appellants filed Free Shipping Bills for export of Jute items during the year 97-98 & 1998-99. There-after, they .....

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..... (c) of circular dated 28-1-2003 are reproduced below :- "Conversion in the aforesaid types of cases may be allowed by the Commissioner on case to case basis subject to the following conditions :- (a)     On the basis of available export documents etc., the fact of use of inputs is satisfactorily proved in the resultant export product for the purpose of allowing conversion in .....

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