2008 (9) TMI 280

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..... s, the conversion deserves to be granted - As there are several evidences of corroborative nature, conversion should have been allowed by the Commissioner - evidences sought to be relied before us & certificate by the CITES authorities have not been placed before the Commissioner - case remanded - C/511/2006-Cus.(BR) - C/346/2008-Cus(BR)/(PB) - Dated:- 15-9-2008 - S/Shri M. Veeraiyan, Member (T .....

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..... the Original Authority. 2. The learned Advocate submits that these two exports were initial exports and subsequently they have made several exports to the same foreign buyer under DEEC scheme and the procedure has been correctly followed; that the purchase orders relating to the exports indicate the specifications of the product which would show that the imported material was required for the .....

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..... t to the conditions mentioned therein. In respect of free shipping bills, the goods are not subject to examination and therefore, conversion at a later point of time may lead to misuse of the concession. He also submits that in the present case, the goods have neither been examined by the Excise authorities nor by the Customs at the port area. 4. We have carefully considered the submissions fr .....

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