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Issues: Whether the request for conversion of shipping bills from DFRC to DEEC scheme was rightly rejected in view of Circular No. 4/2004 dated 16-01-2004.
Analysis: The appellant sought conversion of shipping bills after a substantial delay and without a satisfactory explanation. The adjudicating authority examined the request in the light of Circular No. 4/2004 dated 16-01-2004. The Tribunal held that the impugned order suffered from no infirmity because the authority had acted in accordance with the governing circular. The reliance placed on the cited precedent was found inapplicable, and the authority was bound to follow the Board's circular.
Conclusion: The rejection of the request for conversion of shipping bills was upheld.
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