https://www.taxtmi.com/caselaws?id=53827 The appeal was allowed by remand, directing the Commissioner to reassess the appellants' request for conversion of export promotion schemes based on Circulars 6/2003-Cus. and 40/2003-Cus., along with Tribunal precedents. The Commissioner's denial solely relying on a January 2004 Circular was overturned as it disregarded relevant Circulars and precedents. The impugned order was set aside, and the case was remanded for a fresh decision, emphasizing the importance of considering applicable Circulars and providing the appellants with a fair hearing before issuing new orders. en-us Mon, 14 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 13:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53827 The appeal was allowed by remand, directing the Commissioner to reassess the appellants' request for conversion of export promotion schemes based on Circulars 6/2003-Cus. and 40/2003-Cus., along with Tribunal precedents. The Commissioner's denial solely relying on a January 2004 Circular was overturned as it disregarded relevant Circulars and precedents. The impugned order was set aside, and the case was remanded for a fresh decision, emphasizing the importance of considering applicable Circulars and providing the appellants with a fair hearing before issuing new orders. Case-Laws Customs Mon, 14 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53827