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2010 (11) TMI 269 - AT - CustomsConversion of shipping bills - Conversion of EP copy of shipping bills from EPCG & DEPB to EPCG & DFIA - The appellants had exported 7 consignments of Non-alloy Steel Slabs claiming benefit under EPCG & DEPB scheme - Since the export goods had been withdrawn from the DEPB scheme, they had sought amendment of the shipping bills claiming EPCG & DFIA benefits. The application filed by the appellants for conversion of shipping bills from one scheme to another has been denied by the Commissioner without communicating any reason therefor - Commissioner is competent to allow the amendment sought by the appellants - The appellants are entitled to the relief sought in terms of provisions of Section 149 of the Customs Act, 1962 - As the Commissioner has not disposed the application filed by the appellants by a speaking order - Hence, allow the appeal filed by the appellants and direct the Commissioner to consider the application filed by the appellants - Appeal is disposed of by way of remand.
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