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2017 (3) TMI 1012 - AT - CustomsConversion of shipping bills - drawback shipping bills into DFIA shipping bills - export of biscuits and assorted confectionary products - Held that: - In the case in hand duty draw back benefit of shipping bill has not been granted till to-day, accordingly, the appellant has sought conversion of shipping bills. It is to be noted that para 3 of the Board's Circular 36/2010-Cus dated 23.09.2010 permit the Commissioner of Customs to allow the conversion of shipping bill from export promotion scheme to another schemes on case to case basis depending on the merits of the case - It is not the case of the department that duty draw back or DFIA is not export promotion scheme. The export has been made during the period 07.10.2014 to 26.06.2015 and the goods which are sought to be exported were examined in accordance with law for sanctioning of duty drawback, as any other export promotion scheme - the situation in the case in hand is covered straightly by the Board's Circular dated 23.09.2010 - the impugned order is unsustainable and liable to be set aside - lower authorities are directed to convert the drawback shipping bills to DFIA shipping bills. Appeal allowed - decided in favor of appellant.
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