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2013 (12) TMI 350 - AT - CustomsConversion of five shipping bills from EPCG Drawback Scheme to EPCG Drawback and Advance Licence Scheme - Held that:- adjudicating authority has rejected the claim for conversion under Section 149 of the Customs Act read with Circular No. 4/2004-Cus., dated 17th Jan.’04 - according to the circular, conversion can only be allowed when the benefit of export promotion scheme claimed by an exporter has been denied by the DGFT/Ministry of Commerce/Customs due to any dispute. In the absence of rejection of the claim under a scheme due to any dispute, the conversion request has been rejected. there is no reason for rejection under the statutory provision, as according to Section 149, conversion is possible on the documents in existence at the time of export. The shipping bills in question are supported by a certificate from the Chartered Engineer and there is also an endorsement in the Chartered Engineer’s certificate with the export particulars, namely, shipping bills nos. etc. The export has taken in the month of Mar.’10 and the request for conversion is in the following month. In the above circumstances, the request for conversion claimed by the exporters is to be allowed - Decided in favour of assessee.
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