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2017 (4) TMI 479 - AT - CustomsAmendment in shipping bill - DFIA scheme to DEPB scheme - rejection of application for amendment of shipping bill on the ground that there was no dispute with the DGFT and hence the request does not get covered under the Board Circular No. 4/2004-Cus. dated 16.01.2004 - Held that: - the Circular of 2010 is not applicable in the present case as it has been made clear in para 6 of the said circular. The Circular of 2004 is applicable in the present case. It is undisputed that the shipping bills have been filed between 26.10.2006 and 12.12.2006 and the request for amendment was made on 15.09.2007. Hence, the Commissioner correctly relied upon the Circular of 2004 and rejected the request for non-fulfillment of condition of that circular. Not only there was no dispute leading to denial of benefit, but the request for conversion has not also been filed within the one month of such denial - there is no infirmity in the order of Commissioner and the same is sustained - appeal dismissed - decided against appellant.
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