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2017 (6) TMI 1013 - AT - CustomsConversion of shipping bills - free shipping bills into DEPB shipping bills - Held that: - the goods in question were exported by the appellant and same were sealed at the factory in the presence of jurisdictional Central Excise authorities and duly certified by the said authorities - the condition of receipt of foreign inward remittance certificate in respect of payment in support of exportation of goods has also not been disputed by the jurisdictional Commissioner of Customs - in terms of Circular dated 16.1.2004, he should have examined the case on merits and thereafter to order conversion of free shipping bills into draw back shipping bills (All Industry Rates). Since power conferred in Circular No.4/2004 has not been exercised by the Commissioneris, the matter should go back to the Commissioner of Customs for re-consideration of the request of appellant for conversion of free shipping bills into draw back shipping bills (All Industry Rates) - appeal allowed by way of remand.
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