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2019 (1) TMI 1672 - AT - CustomsDenial of request for conversion of shipping bills - conversion of shipping bills filed under the ‘Duty Exemption Entitlement Certificate’ (DEEC) scheme in the Foreign Trade Policy notified under Foreign Trade (Development and Regulation) Act, 1992, to shipping bills entitled to claim for drawback - HELD THAT:- The authority concerned must be satisfied that the conditions contingent upon which the privilege is claimable at the time of export should have been fulfilled in entirety at the time of export and this is to be evidenced by the record of examination in the shipping bills - The appellant in this case has been unable to do so as clearly noted by the competent authority in the impugned order. There are no reason to interfere with the denial of conversion ordered by the adjudicating authority - appeal dismissed.
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