TMI Blog2007 (6) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... overnment through various schemes, the objective to promote exports will be defeated - appeal allowed - decided in favor of appellant. - C/453/2005 - 672/2007 - Dated:- 1-6-2007 - Shri P. Karthikeyan, J. REPRESENTED BY : Shri N. Viswanathan, Advocate, for the Appellant. Shri Mohideen, JDR, for the Respondent. [Order (Oral)]. This appeal filed by M/s. Nucleus Satellite Communi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to legitimate export incentive due to them as per the policy of the Government. The conversion thitherto allowed was stopped with effect from 16-1-04 on the ground of difficulties with the advent of online assessment by the Department as per the Circular. It is claimed that a legitimate entitlement granted by the Government should not be denied on such a ground. He submits that in terms of Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. 588 (Tri.-Chen.), where in this Tribunal had observed that by denying the conversion of free shipping bill into advance licence shipping bill, the CBEC had overlooked the provisions of Section 149 of the Customs Act. It is also submitted that the conversion sought was denied without giving the appellants an opportunity to satisfy the authorities whether the impugned exports could be treated as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quested for is permissible in terms of the provisions of Section 149. I do not find any reason why the request should not be allowed in view of the above provision. The Circular of the Board No. 4/04 does not mention any statutory bar for denying the conversion claimed by the exporters. By denying export incentives granted by the Government through various schemes, the objective to promote exports ..... X X X X Extracts X X X X X X X X Extracts X X X X
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