2004 (2) TMI 238

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..... rsion of Drawback. Shipping Bills into DEEC Shipping Bills was rejected. 2. Heard both sides. 3. The impugned order of the Commissioner, which was filed by the appellant along with the appeal memorandum, was merely a communication from the Assistant Commissioner to the appellants conveying Commissioner's orders rejecting the request of conversion. The learned DR has obtained a copy of the note .....

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..... for rejection. I note that none of the grounds enlisted in the note can come in way of permitting conversion. The goods under exportation have been examined and no objection has been recorded. None is mentioned in the office note which is extracted above. In terms of Circular No. 6/2003-Cus., dated 28-1-2003 only minimal conditions are prescribed for permitting conversions, which I find have been .....

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