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2012 (11) TMI 997 - AT - CustomsConversion of two Free Shipping Bills into Export Promotion Scheme Shipping Bills – Held that:- No dispute as regards description, value and fact that goods were being exported for fulfillment of export obligation - no allegation of fraud against the assessee and there is no allegation of manipulation also - essential requirements for conversion of Shipping Bills from one scheme to another have been fulfilled by the appellant - conversion was allowed on the ground that in the ARE-1 form, there was a certification from the Superintendent certifying that the export took place under his supervision and the documents were existing at the time of export - Commissioner of Customs directed to allow conversion of the Free Shipping Bills to the Export Promotion Scheme Shipping Bills as requested.
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