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CESTAT allowed the appeal by remand in a customs matter involving conversion of shipping bill scheme codes from '00' to '03' under section 149 of the Customs Act, 1962. The appellant sought substitution to claim export obligation fulfillment under Foreign Trade Policy. The Tribunal held that the lower authority erred by anticipating and precluding exercise of power regarding non-compliance with notification requirements. The decision on amendment providing access to export obligation claims must be made independently based on each export's specific facts and available documentation for goods conformity assessment. The impugned order was set aside, directing the proper officer to decide the conversion requests according to enacted law and judicial precedents rather than preemptively denying based on procedural examination levels.
CESTAT allowed the appeal by remand in a customs matter involving conversion of shipping bill scheme codes from '00' to '03' under section 149 of the Customs Act, 1962. The appellant sought substitution to claim export obligation fulfillment under Foreign Trade Policy. The Tribunal held that the lower authority erred by anticipating and precluding exercise of power regarding non-compliance with notification requirements. The decision on amendment providing access to export obligation claims must be made independently based on each export's specific facts and available documentation for goods conformity assessment. The impugned order was set aside, directing the proper officer to decide the conversion requests according to enacted law and judicial precedents rather than preemptively denying based on procedural examination levels.
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