2007 (8) TMI 305

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..... oods was done at the factory and sealed containers were allowed to be exported under the shipping bills. As such, there is no possibility of mis-declaration or misuse of the export benefits. As such, request for conversion has to be accepted - C/346/2007 - A/2252/2007-WZB/AHD - Dated:- 23-8-2007 - Ms. Archana Wadhwa, Member (J) and Shri M.Veeraiyan, Member (T) Shri S.R. Dixit, Advocate, f .....

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..... 6 (203) E.L.T. 588(Tri. Chennai)] and was held to be against the provisions of Section 149. We also note that the examination of the goods was done at the factory and sealed containers were allowed to be exported under the shipping bills. As such, there is no possibility of mis-declaration or misuse of the export benefits. As such, we fully agree with the ld. Advocate that the request for convers .....

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