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2022 (9) TMI 1074 - AT - CustomsRejection of amendment/ conversion of 14 Shipping Bills from Scheme Code ‘00’ (free Shipping Bill involving remittance of foreign exchange) to Scheme Code ‘11’ - non-submission of necessary documents - EPCG Scheme - HELD THAT:- It is not possible to accept submission made by the learned counsel for the appellant. Once there was a positive direction by the Tribunal to the appellant to provide all the documents to prove its claim, it was absolutely necessary for the appellant to submit such documents as these documents were necessary to examine whether the appellant was entitled for conversion of the free shipping bills to EPCG Scheme. It does not lie in the mouth of the appellant to contend that though the Tribunal had directed the appellant to submit documents before the Commissioner to prove its claim, the Commissioner should on his own have called for the documents from his office even if the appellant had failed to produce the documents. There are no infirmity in the order passed by the Commissioner - appeal dismissed.
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