TMI Blog2017 (1) TMI 1487X X X X Extracts X X X X X X X X Extracts X X X X ..... d any documents, evidence in export of fulfilment of the above conditions for consideration of the case for conversion thereof - the application for conversion being filed after about three years, I do not find any reason to interfere with the order of the Commissioner of Customs - appeal dismissed - decided against appellant. - C/97-98/2010-SM - Final Order Nos. A/75505-75506/KOL/2017 - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. Hence, both the appeals are filed by the appellants. 3. Heard both sides and perused the appeal records. 4. The appellants strongly relied upon the Board s Circular No. 6/2003-Cus., dated 28-1-2003 and Circular No. 40/2003-Cus., dated 12-5-2003. In circular dated 12-5-2003, it is clarified that the conversion may be permitted on merits by the Commissioner on a case to case basis subje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case may be. (c) On the basis of S/Bill/export documents the exporter is fulfilling all conditions of the said Scheme and is eligible for its benefit . 5. I find from the impugned order that the appellant has not produced any documents, evidence in export of fulfilment of the above conditions for consideration of the case for conversion thereof. After considering the facts and circu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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